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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Job-work - benefit of N/N. 214/96 and N/N. 84/95-CE cannot be ...

Central Excise

March 14, 2017

Job-work - benefit of N/N. 214/96 and N/N. 84/95-CE cannot be extended to the appellant as the requisite undertakings have not been given by the appellant - These undertakings are not merely procedural undertaking but substantive undertaking in so far as by virtue of this undertaking, the principal manufacturer takes the responsibility of duty liability in case it arose - AT

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