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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

The expression 'twelve calendar months' would encompass exactly ...


"Twelve Calendar Months" Means Full Months, Not 365 Days: Legal Interpretation Explained.

June 1, 2018

Case Laws     Central Excise     AT

The expression 'twelve calendar months' would encompass exactly twelve months with any part of month computed as a month. Such expression cannot extend to 365 days which is used for reckoning term of one year.

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