TMI BlogExemption under Notification No.28/97 Cus. dt. 1.4.97 - appellant installed the machineries in their...Exemption under Notification No.28/97 Cus. dt. 1.4.97 - appellant installed the machineries in their show room without utilizing in the factory premises, is a clear case of misrepresentation and penalty of Section 114A of the said Act is imposable - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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