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Central Excise - Highlights / Catch Notes

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Levy of penalty - Manipulation of account current (PLA) - ...

Central Excise

October 19, 2016

Levy of penalty - Manipulation of account current (PLA) - although there may be mistake of the appellants but the appellants cannot take the benefit of the same as they have taken the credit in the PLA without making payment - penalty confirmed at reduced rate - AT

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