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Central Excise - Highlights / Catch Notes

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Liability of Excise duty - whether the statements of the buyers ...

Central Excise

August 25, 2018

Liability of Excise duty - whether the statements of the buyers can be used against the Appellants - it was not open to the Adjudicating Authority to rely upon the said statements without following the mandatory procedure contemplated by Section 9D of the Act.

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