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Central Excise - Highlights / Catch Notes

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SSI Exemption - supplies made to merchant exporters against Form ...

Case Laws     Central Excise

November 13, 2020

SSI Exemption - supplies made to merchant exporters against Form 'H' and Form ‘ST-49’ - There was no violation of the procedure by the appellant and in any case, procedural infraction, if any, cannot to be a ground to deny of substantive benefit of SSI exemption to the appellant. - AT

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