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Central Excise - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Effect of superceded notification - Whether the Customs, Central ...

Central Excise

December 13, 2021

Effect of superceded notification - Whether the Customs, Central Excise and Service Tax Appellate Tribunal ought to have followed its own decision - merely because a particular argument was not raised when the earlier proceedings were decided would not be a sufficient ground to disregard an earlier adjudication made on merits. - HC

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