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Tower & Pre-Fabricated Buildings Are Goods & Not Immovable Property; Qualify As ‘Inputs’ Under Rule...
The Supreme Court held that the tower and pre-fabricated buildings (PFBs) are goods and not immovable property and qualify as ‘inputs’ under Rule 2(k)...
S. 11A(1) Of Central Excise Act Authorises Officer To Recover Any Duty Of Excise Besides Others...
The Sikkim High Court observed that Section 11A(1) of the Central Excise Act, 1944 authorises the Central Excise Officer to recover any duty of...