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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Appellant have knowingly availed the credit only on the invoice ...


Penalty Upheld for Fraudulent Credit Claim: No Goods Received, No Justification for Waiver Found.

June 22, 2018

Case Laws     Central Excise     AT

Appellant have knowingly availed the credit only on the invoice without receipt of the goods therefore no case was made out for waiver of penalty - penalty upheld.

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