Supreme Court Upholds Excise Duty Recovery Without Notice Citing "Useless Formality Theory" and 2013 Finance Act Amendments.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Recovery of excise duty without issuance of show cause notice - useless formality theory - retrospective withdrawal of exemption vide Finance Act, 2013 - recovery proceedings sustained - SC....