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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Clandestine removal - cross-examination of persons whose ...

Central Excise

November 6, 2018

Clandestine removal - cross-examination of persons whose statements were relied upon - As per Section 9D, the provisions are clear that, before relying on the statement of witness, it is essential on the part of the Adjudicating Authority to first examine the witness and then only such statement can be relied upon.

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