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Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Goods detained because of non-payment of duty - Rule 8(3A) is ...

December 31, 2013

Case Laws     Central Excise     HC

Goods detained because of non-payment of duty - Rule 8(3A) is very specific when it provided that the entire duty should be paid without utilising the Cenvat credit - There is no question of utilising the explanation for the purpose of using the Cenvat credit for paying the outstanding duty amount - HC

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