If a Rule is not attracted, than the proviso thereunder does not attracted

Vishnu Fragrance Pvt.Ltd Vs Commissioner of Central Goods & Service Tax, Central Excise and Customs (CESTAT Delhi)

Rule 10 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010, provides for abatement in case of non production of goods (in case of factory did not produce the notified goods during for continuous period of

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