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Central Excise - Highlights / Catch Notes

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Exemption from Excise duty - imported paraffin/wax used by the ...

Central Excise

October 17, 2022

Exemption from Excise duty - imported paraffin/wax used by the Assessee in the process of manufacturing of cotton yarn - on merits the Learned CESTAT is not right in holding that the Assessee was entitled to benefit of Notification No. 8/97 for concessional rate of duty. - But extended period of limitation cannot be invoked - SC

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