Court Rules: Allegations in Excise Cases Require Concrete Evidence, Not Just Presumptions or Suspicions. Decision Supports Assessee's Position.

Clandestine removal - allegation cannot be merely on the basis of presumptions and assumptions. Suspicion however grave cannot replace the proof - decided in favor of assessee by majority decision - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X