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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Clandestine removal - there is no evidence on record except the ...

Case Laws     Central Excise

December 20, 2018

Clandestine removal - there is no evidence on record except the difference in figures of sale as per ER-I Returns and balance sheet. There is neither any cogent nor any credible evidence on record to prove any surreptitious removal of the finished products - Demand of duty is not sustainable.

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