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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

The allegation of clandestine removal has been established by ...

Central Excise

March 28, 2017

The allegation of clandestine removal has been established by the Revenue against the appellant. While the onus is on the Revenue to establish clandestine removal, they are not required to prove the case with mathematical precision as such a case involves deliberate and well thought out modus-operandi to evade duty. - AT

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