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Central Excise - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Recovery proceedings - Revenue cannot threaten coercive measures ...


Revenue authorities cannot use coercion for recovery without prior adjudication; amounts must be preascertained and prejudged.

May 13, 2016

Case Laws     Central Excise     HC

Recovery proceedings - Revenue cannot threaten coercive measures and directly seek to recover money from Petitioners without any prior adjudication. The sum has to be preascertained and prejudged. - HC

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