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Procedure for launching of prosecution

Central Excise - Compounding of Offences under Indirect Tax Laws - 07 - Step-wise procedure since detection of case is as under:- • detection of case of duty evasion, completion of investigation and issuance of SCN • adjudication of SCN and recommendation by the adjudicating authority regarding launching of prosecution (in certain serious case, prosecution can be launched even before adjudication) • proposal in specified format to be sent by the Concerned Commissionerates to Princ .....

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