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Central Excise - Highlights / Catch Notes

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Levy of equal penalty u/s 11AC - There were conflicting views as ...

Central Excise

October 21, 2022

Levy of equal penalty u/s 11AC - There were conflicting views as to whether credit is eligible on input services used for generation of electricity that is sold outside, the appellant cannot be burdened with the guilt of suppression of facts with intent to evade payment of duty. - No penalty- AT

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