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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

SSI Exemption - valuation - clandestine removal of goods - ...


Non-sequential invoice numbers alone don't prove parallel invoices; more evidence needed in SSI exemption cases.

January 6, 2016

Case Laws     Central Excise     AT

SSI Exemption - valuation - clandestine removal of goods - merely because the invoices issued did not follow their sequential number it is not sufficient to hold that these are parallel invoices. - AT

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