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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Automobile Cess Rules creates liability for the payment of ...

Central Excise

April 23, 2016

Automobile Cess Rules creates liability for the payment of automobile cess, but, it creates no liability for any penalty and hence any penalty cannot be levied under Section 173 (Q) of the The Central Excise Act, 1944 - HC

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