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Central Excise - Highlights / Catch Notes

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SSI Exemption - Merely because the full address of the buyers in ...

Central Excise

August 31, 2013

SSI Exemption - Merely because the full address of the buyers in respect of cash sales were not given in the invoices, thus not making it possible for Revenue to conduct inquiries at their end, by itself cannot be held to be a strong evidence to hold that all those clearances were with the brand name of ‘needle fold’. - AT

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