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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Demand of duty based on statement recorded u/s 14 of the Central ...


Duty Demand Violated Section 9D by Relying on Unadmitted Statements; Case Remanded for Further Review.

June 25, 2016

Case Laws     Central Excise     HC

Demand of duty based on statement recorded u/s 14 of the Central Excise Act, 1944 - flagrant violation of Section 9D by relying upon statements without admitting them in evidence by following the prescribed procedure contained therein - Matter remanded back - HC

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