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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Clandestine manufacture and removal - Mere doubts or allegations ...


Officer's Doubts Insufficient to Prove Secret Manufacturing Under Central Excise Laws. Frivolous Allegations Not Enough.

January 23, 2019

Case Laws     Central Excise     AT

Clandestine manufacture and removal - Mere doubts or allegations made on the frivolous grounds and on the unfounded basis of belief by the officer, cannot be adopted to establish the same.

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