Provana India Pvt Ltd vs Principal Commissioner Of Cgst-Delhi ... on 25 March, 2026
that the Section
83 of the Finance Act, 1994 makes applicable certain provisions of the Central
Excise Act, 1944 to Finance Act, 94 as follows ... relation to a duty of excise: -
sub-section (2A) of section 5A, sub-section (2) of section 9A, 9AA, 9B, 9C,
9D, 9E, 11B, 11BB