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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Penalty u/s 11AC - Shortage of finished product vis-a-vis ...

Central Excise

November 22, 2013

Penalty u/s 11AC - Shortage of finished product vis-a-vis balance recorded in the RG-1 register – the appellant having sufficient balance in the RG-23A register, cannot be the ground for concluding that there was no intention to evade the payment of duty. - AT

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