Recovery u/s 11D of CEA - during the exemption limit, the same ...
Central Excise
June 12, 2018
Recovery u/s 11D of CEA - during the exemption limit, the same price was charged towards the sale of the goods, but during the exemption limit, the appellant have not shown the excise duty either in the excise invoice or in the commercial invoice - since, no amount was collected representing duty of excise during the exemption limit - the demand was raised without any basis u/s 11D
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