Re-warehousing - respondents removed the goods against CT-3 ...
Respondents failed to provide re-warehousing certificates for goods removed under CT-3; cannot extend beyond SCN allegations.
July 13, 2012
Case Laws Central Excise AT
Re-warehousing - respondents removed the goods against CT-3 under ARE3s, however they failed to produce the re-warehousing certificates in respect of such goods - The law does not permit to go beyond the allegations made in the SCN - AT
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