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Non compliance of the sub-section 2 of Section 32K of Central Excise Act, 1944 also made applicable to Service Tax matters by virtue of Section 83 of the Finance Act, 1994 and sub-section 2 of Section 127H of the Customs Act, 1962-lmmunity granted to a person from prosecution, penalty and fine

Central Excise - F. No. 275/29/2016-CX.8 A - Dated:- 21-9-2016 - F. No. 275/29/2016-CX.8 A Government of India Ministry of Finance Department of Revenue Central Board of Excise & Custom (Legal Cell) New Delhi dated the 21st September, 2016 Instru .....

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b: - Reg. As per sub-section 2 of Section 32K of the Central Excise Act, 1944 also made applicable to Service Tax matters by virtue of Section 83 of the Finance Act, 1994 and sub-section 2 of Section 127H of the Customs Act, 1962, immunity granted to .....

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