Failure to make true declaration

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..... laration 111. ( 1 ) Where the Commissioner of Central Excise has reasons to believe that the declaration made by a declarant under this Scheme was substantially false, he may, for reasons to be record .....

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..... case may be, under section 73A of the Chapter and the provisions of the Chapter shall accordingly apply. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxa .....

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