Clandestine Removal - illicit production of plywood on the basis ...
Case Laws Central Excise
September 24, 2020
Clandestine Removal - illicit production of plywood on the basis of consumption of resin - The onus is definitely on the department to establish manufacture and clearance of such goods and also regarding the receipt of payment - In the absence of such investigation and evidence, the demand of duty cannot be sustained. - AT
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