Relevancy of statements under certain circumstances u/s 9D of ...
High Court Rules: Statements u/s 9D of Central Excise Act Require Mandatory Procedure Compliance for Legal Relevance.
June 24, 2016
Case Laws Central Excise HC
Relevancy of statements under certain circumstances u/s 9D of CEA, 1944 - It was not open to the department to rely on the said statements, without following the mandatory procedure contemplated by clause (b) of the said sub-section. - HC
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