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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Clandestine removal - The Tribunal proceeded merely on ...

Central Excise

September 10, 2018

Clandestine removal - The Tribunal proceeded merely on assumptions and presumptions and ignored the basic requirement of clinching material to prove the clandestine removal. In the instant case, there is not even enough material to presume the clandestine removal. Thus, the finding of the Tribunal is perverse.

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