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Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Refund claim - destroying goods outside the factory premises ...


Court Examines Whether Drug Destruction Rules Are Mandatory or Procedural; ESTAT's Interpretation Questioned on Exemption Notification.

July 25, 2019

Case Laws     Central Excise     HC

Refund claim - destroying goods outside the factory premises without permission - Expired drugs / medicines - conditions are procedural or mandatory in nature - ESTAT committed fundamental error in construing the Exemption Notification as directory by condoning the lapse on the part of the assessee

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