Rounding off of Central Excise Duty in the Invoices under Rule 52A / 57GG / 57T

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..... ew Delhi Subject:- Rounding off of Central Excise Duty in the Invoices under Rule 52A / 57GG / 57T I am directed to say that instances have come to the notice of the Board wherein some unscrupulous assessees availed Modvat credit fraudulently by tampering the duty amount shown in the input Gate Passes / Invoices in their RG 23A Part-II Register. The duty amounts were found to be inflated by .....

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