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Central Excise - Highlights / Catch Notes

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Validity of SCN - the show cause notice issued prior to ...


Show Cause Notice Invalid if Issued Before Finalizing Provisional Assessment; Deemed Void from Start.

April 16, 2018

Case Laws     Central Excise     AT

Validity of SCN - the show cause notice issued prior to finalization of provisional assessment, when admittedly the assessees were under provisional assessment scheme, is ab initio void - AT

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