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Central Excise - Highlights / Catch Notes

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Suppression of production and clandestine removal - bars/ rods - ...

Central Excise

April 9, 2021

Suppression of production and clandestine removal - bars/ rods - MS Ingots - The order is not discussing any documents of the appellant proving the alleged clandestine removal on part of the appellant. The Adjudicating Authority has merely relied upon the statement of the Director. Resultantly the confirmation of demand is merely based on third party evidence. - Demand set aside - AT

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