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Central Excise - Highlights / Catch Notes

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Clandestine removal - Shortage of raw material and finished ...

Central Excise

April 11, 2019

Clandestine removal - Shortage of raw material and finished goods - no verification at the buyer/supplier’s end conducted by the Revenue - mere payment of duty on the material found short to avoid litigation and difficulty the allegation of clandestine removal cannot be proved.Material found sought to avoid litigation and difficulty delegation of clandestine removal cannot be proved

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