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Central Excise - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Recovery of Short paid duty - fabrication of steel tanks for Oil ...

Central Excise

September 18, 2020

Recovery of Short paid duty - fabrication of steel tanks for Oil Companies - immovable property or not - The impugned goods are liable to excise duty and the opinion expressed by the learned Member(Technical) is in accordance with law - In view of the majority decision, Central Excise demand is legally sustainable on merits for the normal period of limitation - AT

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