Articles by D R Pandit
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Penalty under Rule 27 for Technical Lapses? No Way
Posted by D R Pandit
20 December 2012
61719 Views
Rule 27 of Central Excise Rules 2002, is generously used for penalizing technical lapses. Many subscribe to the view that when penalty is imposed under Rule 27 for say, delayed filing of Returns, the penalty is payable. With due respect to all those
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