Failure to make true declaration

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..... eclaration 111. ( 1 ) Where the Commissioner of Central Excise has reasons to believe that the declaration made by a declarant under this Scheme was substantially false, he may, for reas .....

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..... ssued under section 73, or as the case may be, under section 73A of the Chapter and the provisions of the Chapter shall accordingly apply. - - statute, statutory provisions legislation, law, enact .....

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