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Central Excise - Highlights / Catch Notes

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Clandestine production and removal - shortage of goods - duty ...

Central Excise

March 18, 2021

Clandestine production and removal - shortage of goods - duty evasion - The reliance of third party documents while conforming demand against present appellant is observed to be unjustified and unreasonable. Since the sole challenge to the order is its reliance upon third party evidence, it is necessary to check the evidentiary value of the third party evidence. - AT

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