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Central Excise - Highlights / Catch Notes

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Clandestine removal - Gutkha - There has to be clinching ...

Central Excise

November 7, 2019

Clandestine removal - Gutkha - There has to be clinching evidence in the matter of purchase of raw material, use of electricity, removal of final product and its sale in order to prove that the material was removed in a clandestine manner with a view to evade duty.

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