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Central Excise - Highlights / Catch Notes

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Clandestine Removal - If allegations can be made just on ...

Central Excise

November 19, 2020

Clandestine Removal - If allegations can be made just on evidence obtained from third parties, there would be no dearth of such cases. We find that leaving alone proof with a mathematical precision, in the instant case, evidence made available is not even enough even for a Gross approximation. - the said allegation cannot be sustained on the basis of assumptions and conjectures. - AT

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