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Central Excise - Highlights / Catch Notes

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Clandestine removal - Corroborative evidences - stock recorded ...


Clandestine Removal Claims Under Central Excise Act Require Independent Evidence Beyond Income Tax Probes.

March 11, 2023

Case Laws     Central Excise     AT

Clandestine removal - Corroborative evidences - stock recorded as per Income Tax Investigation - merely on the basis of income tax investigation the case of clandestine removal under the Central Excise Act cannot be confirmed without bringing independent tangible evidence on record - AT

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