APPEAL NO. C.E. 159 OF 2005, DECIDED ON 4TH FEBRUARY, 2006. versus APPEAL NO. C.E. 159 OF 2005, DECIDED ON 4TH FEBRUARY, 2006.
Section 4 (3), 3d & 35b Central Excise Rules, 1944, RR 96Z and 96ZF Section RO 546 (I) / 96 as amended Section RO 456 (1) / 96, dated 13 6 1996 Insurance Company Duty National's Levy Insurance Company, a government agency that did not hire an agent who was being paid an agency commission, provided a business notice to the aforementioned company, in connection with the purchase of the business. It was assumed that the insurance company was legally receiving excise duty from the agent in the amount of commission and withholding. One was not guaranteed by law and was responsible for keeping it separate
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