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Central Excise - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Waiver of penalty - Complete revenue neutrality is linked with ...

Case Laws     Central Excise

April 24, 2019

Waiver of penalty - Complete revenue neutrality is linked with the question of imposition of penalty - the duty is chargeable but it is 100% refundable, the question of intention to evade payment of duty pales into insignificance.

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