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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Mere shortage of the goods ascertained during stock ...


Stock Shortage Alone Doesn't Prove Clandestine Removal; Positive Act Required for Evidence.

May 3, 2017

Case Laws     Central Excise     AT

Mere shortage of the goods ascertained during stock verification, would not be treated as clandestine removal of the goods. There is required positive act to establish clandestine removal of the goods - AT

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