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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Valuation - Job work - cost construction method - The short ...

Case Laws     Central Excise

March 10, 2017

Valuation - Job work - cost construction method - The short payment of duty is not due to the malafide intention of the respondent but for the reason the principal manufacturer has not provided the correct cost of material timely to the respondent - penalty u/s 11AC is not imposable. - AT

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