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Central Excise - Highlights / Catch Notes

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Demand of of interest and penalty - If by efflux of time and in ...

Central Excise

February 10, 2016

Demand of of interest and penalty - If by efflux of time and in absence of availability of extended period of limitation, such show cause notice itself had become time-barred, any payment made voluntarily by the manufacturer cannot be viewed as one made under sub-section (2B) of Section 11A of the Act. - demand set aside - AT

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