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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Area based exemption - expansion of installed capacity by more ...

Central Excise

April 22, 2015

Area based exemption - expansion of installed capacity by more than 25% - Since the Commissioner's conclusion is based on the expert opinion of Professor Arun Kumar, in our view, his cross examination by the appellant should have been permitted, as the report of Professor Arun Kumar is only an opinion whose correctness has to be tested by his cross examination - AT

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