Reliance on the statement of the manager of the manufacturer for ...

Central Excise

June 2, 2023

Reliance on the statement of the manager of the manufacturer for demand of duty - the presence of documentary evidences prevails over the oral statement which is not put to the test of examination and cross-examination as required under Section 9D. There is no evidence to support the case of the department. - AT

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Reliance on the statement of the manager of the manufacturer for ...

Central Excise

June 2, 2023

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