Denial of refund claim - Reopening of factory after Closure and ...
Central Excise
August 20, 2015
Denial of refund claim - Reopening of factory after Closure and surrender of registration certificate - manufacture of Gutkha and Pan Masala - There is no provision in Rules 2008 that after declaring permanently ceases to work, the manufacturer would not be entitled to re-open his factory - AT
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