COMMNR. OF CENTRAL EXCISE, NEW DELHI vs. M/S. HARI CHAND SHRI GOPAL
C.A. No.-001878-001880 - 2004Supreme Court03 Oct 2005
For Respondent: M/s Hari Chand Shri Gopal etc
Section 3Section 5A
reassess the correct amount of duty payable
following the provisions of section 11A of the Act
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Page 5 of 15
and the assessee shall pay the deficiency, if any.
Rule 173G. Procedure to be followed by the
assessee.\027 (1) Every assessee shall keep an
account-current with the Commissioner separately
for each excisable