Clandestine removal - If the appellant is an issuing goodless ...
Court Rules No Excise Duty Due: Invoices Issued Without Manufacturing Goods, No Clandestine Removal Found.
October 12, 2018
Case Laws Central Excise AT
Clandestine removal - If the appellant is an issuing goodless invoice which means no goods have been manufactured by the appellant. Therefore, on that account, no duty can be demanded against the appellants.
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