TMI BlogSupreme Court Upholds Excise Duty Recovery Without Notice Citing "Useless Formality Theory" and 2013 Finance Act Amendments.Recovery of excise duty without issuance of show cause notice - useless formality theory - retrospective withdrawal of exemption vide Finance Act, 2013 - recovery proceedings sustained - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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