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Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Job-work - failure on the part of principal to pay the duty - ...

Central Excise

July 20, 2019

Job-work - failure on the part of principal to pay the duty - appellant have not availed the benefit of N/N. 10/97-CE, which was availed by the principal manufacturer and, therefore, the demand of duty for violation of the terms of N/N. 10/97-CE cannot be raised against the appellant

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