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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Recovery and demand of duty from the purchaser of goods in ...

Case Laws     Central Excise

February 8, 2020

Recovery and demand of duty from the purchaser of goods in auction - auction by the official liquidator of the manufacturing company - assessee is neither a manufacturer of excisable goods nor it has used purchased goods for manufacturing of other goods, no duty can be demanded under Section 11A(1) of the Act, 1994.

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