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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Self adjustment of excess duty paid with short duty paid - Price ...


Appellant Cannot Offset Excess Duty Against Short Duty Due to Price Variation Clause, Violating Legal Provisions.

February 18, 2017

Case Laws     Central Excise     AT

Self adjustment of excess duty paid with short duty paid - Price variation clause - the appellant has gone ahead and adjusted the excess duty paid with the short paid duty which is not permissible in law - AT

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