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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Valuation - value of the raw material declared by the principal ...


Receiver Can't Challenge Raw Material Value Unless Collusion or Connivance with Supplier Proven.

June 4, 2019

Case Laws     Central Excise     AT

Valuation - value of the raw material declared by the principal manufacturer cannot be questioned in the hands of the receiver unless there is allegation of connivance or collusion between the raw material supplier and receiver of the same is established.

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