Penalty for Misrepresentation: Machinery Installed in Showroom Violates Notification No. 28/97 Cus; Section 114A Penalty Applies.

Exemption under Notification No.28/97 Cus. dt. 1.4.97 - appellant installed the machineries in their show room without utilizing in the factory premises, is a clear case of misrepresentation and penalty of Section 114A of the said Act is imposable - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X