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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Clandestine removal - Shortage of total production - discrepancy ...

Case Laws     Central Excise

November 4, 2019

Clandestine removal - Shortage of total production - discrepancy consist of only 0.31% - appellant has been able to show that plausible reason of the discrepancy and also the fact that there is no gain to be made by clandestine clearance in terms of Central Excise Duty - demand set aside.

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