Penalty u/r 26 of CER, 2002 - Clandestine manufacture and ...
Central Excise
September 12, 2018
Penalty u/r 26 of CER, 2002 - Clandestine manufacture and removal - If providing blank challans/invoices to a company to enable them to remove the manufactured goods clandestinely, will not fall under the category “in any manner dealing with the goods”, we do not know what these words “deals with’’ would mean. - Levy of penalty confirmed.
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