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M/s. Berger Paints India Ltd. Versus Commissioner of Central Excise, Commissionerate & Others

Order under Section 14AA of the Central Excise Act, 1944 - case of the petitioner/assessee company is that the order does not provide reasons enough to support the formation of belief by the respondent No.1 that the utilisation/availing of the credit duty by the petitioner/assessee company falls under any of the conditions stipulated by Section 14AA(1)(a) and (b) thereof - Held that - identical issue decided in the case of 1976 (3) TMI 1 - SUPREME Court , where it was held that majority of the l....... + More



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