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Central Excise - Highlights / Catch Notes

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Remission of duty - What is provided under Chapter 18 of the C.B. ...

Central Excise

August 25, 2017

Remission of duty - What is provided under Chapter 18 of the C.B.E. & C.’s Central Excise Manual cannot be said to be procedural condition of technical nature. It is substantive condition, and therefore, non-observance of the same is not condonable and is likely to facilitate the commission of fraud and administrative inconvenience - HC

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