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Central Excise - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

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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