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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Imposition of equal penalty - availment of illegal CENVAT credit ...

Central Excise

April 6, 2017

Imposition of equal penalty - availment of illegal CENVAT credit - when Section 11AC of CEA, 1944 has never been invoked by the Revenue in the SCN, the plea by the Revenue for imposing equivalent penalty is not legally tenable and cannot be accepted - AT

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