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Central Excise - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Clandestine removal - Shortage in stock - The cogent explanation ...

Central Excise

April 14, 2020

Clandestine removal - Shortage in stock - The cogent explanation given by the appellant has not been found to be untrue by the Court below. Accordingly, the SCN is misconceived and further the Court below has erred in not considering the normal loss, that the same requires no treatment in the books of accounts. - AT

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