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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Recovery of duty under Section 11 of the Central Excise Act, ...

Case Laws     Central Excise

November 4, 2015

Recovery of duty under Section 11 of the Central Excise Act, 1944 from the Purchase of asset - charge on the property of the defaulting company / seller - what has been transferred are the assets of the defaulting unit and not the business or trade - recovery cannot be made - HC

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