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Central Excise - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Clandestine manufacture and clearance - Formaldehyde - inputs ...

Case Laws     Central Excise

January 29, 2022

Clandestine manufacture and clearance - Formaldehyde - inputs received without payment of duty - In the absence of any cogent evidence against the appellant, the charge of the clandestine manufacture and removal of the goods by the appellants is not sustainable, the same is on the basis of assumptions and presumptions. - AT

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