Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
If no duty of excise is leviable on Char/Dolochar, these cannot be exempted under section 5A of the Central Excise Act, 1944 as only those goods can be exempted which are chargeable to duty of excise - the items Char/Dolchar are not manufactured or excisable goods - AT
If no duty of excise is leviable on Char/Dolochar, these cannot be exempted under section 5A of the Central Excise Act, 1944 as only those goods can be exempted which are chargeable to duty of excise - the items Char/Dolchar are not manufactured or excisable goods - AT
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