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Central Excise - Highlights / Catch Notes

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Duty & Penalty for clandestine manufacture and removal of goods ...

Central Excise

May 16, 2019

Duty & Penalty for clandestine manufacture and removal of goods - it is well settled legal position that the allegation of manufacture and clandestine removal of goods without payment of duty being a serious charge, the burden of proof is on the Revenue - no sufficient cause has been made out by the Revenue so as to necessitate the interference of this bench in the impugned order

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