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Central Excise - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Clandestine manufacture and removal - Section 31 of Evidence Act ...

Central Excise

April 13, 2021

Clandestine manufacture and removal - Section 31 of Evidence Act has been wrongly applied. - Law is settled that burden of proof for alleged clandestine removal of goods by appellant is upon the department. Section 31 and 58 of Indian Evidence Act are held not applicable to the given facts and circumstances. - AT

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