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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Clandestine manufacture and removal - The case of revenue is ...

Central Excise

December 31, 2018

Clandestine manufacture and removal - The case of revenue is that since the transactions of trading cannot be establish, the entire sales value is treated as value of clearance of goods manufactured by the appellants. We find the same to be pure presumption.

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