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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Duty demand - Recovery from successor – mere transfer of land ...

Central Excise

February 1, 2014

Duty demand - Recovery from successor – mere transfer of land and building, one could not be considered as successor and Section 11 of Central Excise Act, 1944 cannot be pressed into service to include several generation of successor. - AT

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