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Central Excise - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Penalty - fist stage dealer / second stage dealer - Since ...


Dealers Penalized for Passing Credit Without Goods Receipt; Duty to Prevent Unauthorized Transfers Highlighted.

July 20, 2013

Case Laws     Central Excise     AT

Penalty - fist stage dealer / second stage dealer - Since appellants have not received the goods from manufacturers, it was their duty not to pass on the credit to the subsequent buyers or the manufacturers - penalty confirmed - AT

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