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Central Excise - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Whether the statement recorded u/s 14 of the Central Excise Act, ...

Central Excise

December 17, 2016

Whether the statement recorded u/s 14 of the Central Excise Act, 1944 is admissible? - if it is subsequently retracted or explanation is furnished then it has to be looked into the said admission and authority must have corroborative material and cannot base its finding u/s 14 - HC

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