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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Area based exemption - proof of filing of declaration - The ...

Case Laws     Central Excise

January 1, 2019

Area based exemption - proof of filing of declaration - The Postal Receipt may be relevant to assume that a letter was sent on 13.04.2005, but it falls short to prove the contents of the letter. The appellant has thus failed to discharge the initial onus cast on it.

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