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Central Excise - Highlights / Catch Notes

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Clandestine manufacture and clearance - Formaldehyde - inputs ...

Central Excise

January 29, 2022

Clandestine manufacture and clearance - Formaldehyde - inputs received without payment of duty - In the absence of any cogent evidence against the appellant, the charge of the clandestine manufacture and removal of the goods by the appellants is not sustainable, the same is on the basis of assumptions and presumptions. - AT

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