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Central Excise - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

If the assessee has paid excess payment, the excess payment ...

Central Excise

May 8, 2014

If the assessee has paid excess payment, the excess payment should be adjusted towards the amount due and after deduction, no duty is payable or no interest is payable, the question of imposing penalty would not arise at all - HC

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