TMI BlogReliance on the statement of the manager of the manufacturer for demand of duty - the presence of...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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