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Central Excise - Highlights / Catch Notes

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Rebate claim – Claim rejected as being Fraudulent – the ...

Central Excise

November 11, 2013

Rebate claim – Claim rejected as being Fraudulent – the statutory provisions pertaining to reasonable steps to be taken by the manufacturer are mandatorily in nature - The goods were purchased from non-existent and fictitious parties and Cenvat credit was wrongly availed - HC

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