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Central Excise - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Adjusting of excess paid duty against short payment cannot be ...

Central Excise

April 20, 2018

Adjusting of excess paid duty against short payment cannot be denied even if the assessee’s sister concern have taken the CENVAT Credit of the excess duty paid by the assessee - the majority decision has to be considered as Larger Bench decision and a binding precedent. - AT

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