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Central Excise - Highlights / Catch Notes

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Clandestine manufacture and removal - sponge iron - clandestine ...

Central Excise

June 19, 2019

Clandestine manufacture and removal - sponge iron - clandestine clearance cannot be established merely on the basis of statement of the Director who has alleged coercion and undue influence exhorted on him for extracting confession - burden lies on the Department to prove the charge against the assessee with proper and cogent evidence - demand is not sustainable

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