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Central Excise - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Clandestine removal - Shortage of raw material and finished ...

Case Laws     Central Excise

April 11, 2019

Clandestine removal - Shortage of raw material and finished goods - no verification at the buyer/supplier’s end conducted by the Revenue - mere payment of duty on the material found short to avoid litigation and difficulty the allegation of clandestine removal cannot be proved.Material found sought to avoid litigation and difficulty delegation of clandestine removal cannot be proved

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