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Central Excise - Highlights / Catch Notes

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Penalty u/s 11AC - any presumption, howsoever strong, cannot ...

Central Excise

December 16, 2013

Penalty u/s 11AC - any presumption, howsoever strong, cannot take the place of an evidence - The ingredients as contained in Section 11AC of Central Excise Act, 1944 are not applicable to the facts and circumstances of the present case - AT

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