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Central Excise - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

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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