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Central Excise - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Repeated proceedings - once the matter has been finalised on ...

Central Excise

September 6, 2019

Repeated proceedings - once the matter has been finalised on merits, the adjudicating authority had no jurisdiction to initiate proceedings in the same matter without a provision to that effect in the Act. - The subjecting of an assessee to repeated proceedings under section 11A is not the intent of law - AT

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