Court Rules B-17 Bond Execution Doesn't Exempt EOU from Section 11A Provisions Under Central Excise Law.

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....100% EOU - Extended period of limitation - merely because the respondent has executed a B-17 bond they would fall outside the purview of Section 11A is illogical and irrational. One cannot interpret the law in such a way so as to make the provisions of law redundant. - AT....