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Misuse of Area-Based Exemptions and Rebate Claims Under Notification No. 56/2002-C.E. Signals Regulatory Breach in Excise Duties.
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....Misuse of area based exemption and undue availment of rebate claims - Notfn. No. 56/2002-C.E - the goods cleared on payment of duty from irregular or excess credit, the said goods are to be treated as non-duty paid. - CGOVT....