Clandestine removal - allegation cannot be merely on the basis ...
Court Rules: Allegations in Excise Cases Require Concrete Evidence, Not Just Presumptions or Suspicions. Decision Supports Assessee's Position.
June 18, 2013
Case Laws Central Excise AT
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
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