COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD
Appeals are disposed of
C.A. No.-006770-006770 - 2004Supreme Court20 Aug 2015
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Page 42
JUDGMENT
“Section 9. Levy and collection of tax and penalties.
—
(2) Subject to the other provisions of this Act and
the rules made thereunder, the authorities for the
time being empowered to assess, reassess