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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Authorities Crack Down on Misuse of Rule 52-A(6) in Central Excise, Targeting Fraudulent Invoicing and Tax Evasion.</h1> The circular addresses the misuse of Rule 52-A(6) of the Central Excise Rules, 1944, concerning the issuance of invoices for excisable goods without proper printed serial numbers. This malpractice enables tax evasion by using duplicate serial numbers. Authorities are instructed to survey all duty-paying units to ensure compliance, with any violations resulting in immediate action and monitoring of suspect units. The implementation of Rule 52A(7) is also emphasized to prevent such abuses. The circular aims to enhance compliance and prevent revenue loss due to fraudulent invoicing practices.