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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Clandestine removal of goods - Recovery of incriminating ...

Central Excise

September 1, 2015

Clandestine removal of goods - Recovery of incriminating documents - The uncorroborated statements of third party cannot be adopted as an evidence, without corroboration from an independent source though such statements can be of some value but cannot be solely relied upon for the purpose of holding against the assessee. - AT

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