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Central Excise - Highlights / Catch Notes

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Deemed manufacture - labeling or re-labeling of containers and ...

Central Excise

August 6, 2018

Deemed manufacture - labeling or re-labeling of containers and repacking from bulk packs to retail packs - if the appellant is undertaking manipulation of documents to prove his case before the adjudicating authority, it has to be held that confirmation of demand so raised are correct.

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