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Central Excise - Highlights / Catch Notes

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Rejection of application for Settlement Commission - The ...

Central Excise

March 22, 2018

Rejection of application for Settlement Commission - The Explanation is clarificatory and applies retrospectively. Even absent the Explanation we would interpret Section 32(O)(1)(i) to include the orders of settlement which provides for imposition of penalty on the ground of concealment of particulars of duty liability from the Central Excise Officer - HC

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