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Relevancy of statements under certain circumstances u/s 9D of CEA 1944 - It was not open to the department to rely on the said statements without following the mandatory procedure contemplated by clause (b) of the said sub-section. - HC

Central Excise - Relevancy of statements under certain circumstances u/s 9D of CEA, 1944 - It was not open to the department to rely on the said statements, without following the mandatory procedure c .....

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