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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Levy of interest on payment of differential duty - valuation - ...

Central Excise

September 9, 2015

Levy of interest on payment of differential duty - valuation - clearance of goods on provisional price basis without opting for provisional assessment - merely because an application was not moved, which is merely a technical lapse - no interest would be leviable nor penalty can be said to be leviable - HC

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