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Central Excise - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Levy of Additional duty of excise - clearance of pre-budget ...

Case Laws     Central Excise

November 3, 2023

Levy of Additional duty of excise - clearance of pre-budget stock after 10.07.2014 - Once the levy is not there at the time when the goods are manufactured or produced, it cannot be levied at the stage of removal of the said goods. - AT

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