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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Duty evasion - Whether or not the appellant collected in the ...


Appellant found guilty of duty evasion; collected Central Excise duty but failed to deposit with government. Penalty upheld.

September 12, 2015

Case Laws     Central Excise     AT

Duty evasion - Whether or not the appellant collected in the name of excise duty any amount from their buyers which they failed to deposit to the Government - appellant did collect amounts representing Central Excise duty and retained the same - demand and penalty confirmed - AT

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