Dealer Faces Duty Demand for Misusing CENVAT Credit on Unreceived Goods; Sections 11A, 11AA, 73, and 75 Invoked.

CENVAT credit - Duty demand on dealer for passing duty when the goods were actually not received - provisions of sections 11A and 11AA of the Excise Act or sections 73 and 75 of the Finance Act, shall apply mutatis mutandis for effecting such recoveries. - AT .....

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