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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

The onus to prove clandestine removal is admittedly on the ...


Revenue Must Prove Clandestine Goods Removal with Sufficient Evidence to Establish Likelihood.

September 22, 2016

Case Laws     Central Excise     AT

The onus to prove clandestine removal is admittedly on the Revenue and is required to be discharged with production of sufficient evidence, which at least may lead to the probability of having removed the goods. - AT

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