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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Clandestine removal - Merely on the ground that appellant has ...

Case Laws     Central Excise

October 15, 2018

Clandestine removal - Merely on the ground that appellant has issued certain invoices on which no duty has been paid and sales figure from the bank cannot be the reason to allege clandestine removal of goods in the absence of the other related evidences, such as, electricity consumption, procurement of raw material, how the goods have been cleared etc.

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