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Central Excise - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Recovery of excise dues payable by the erstwhile owner of the ...

Central Excise

December 1, 2022

Recovery of excise dues payable by the erstwhile owner of the land and property - Dues of central excise became payable on the manufacturing of excisable items by the erstwhile owner. Therefore, the excise duties were in respect of those items which were produced and not the plant and machinery which were used for the purpose of manufacturing. - HC

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