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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

In the present case, eligibility to benefit of the notification ...

Case Laws     Central Excise

November 15, 2019

In the present case, eligibility to benefit of the notification is not in dispute and therefore the strict interpretation of the notification is not to be followed because once the appellant is found to be eligible for the benefit of the notification thereafter liberal procedure to be followed, is permissible - the substantive benefit should not be denied for procedural infractions

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