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Central Excise - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Extended period of limitation - Valuation - captive consumption ...


Extended Limitation Not Applicable if No Revenue Loss in Captive Consumption for Central Excise Duty.

May 4, 2015

Case Laws     Central Excise     SC

Extended period of limitation - Valuation - captive consumption - when the entire exercise was revenue neutral, the appellant could not have achieved any purpose to evade the duty - SC

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