Clandestine Removal - non-production of corroborative evidences ...

Central Excise

January 18, 2024

Clandestine Removal - non-production of corroborative evidences - The provisions of Section 65B of Indian Evidence Act and Section 36B of Central Excise Act, 1944 of the Act are pari-materia. It is evident from the panchanama, and the appeals records that the investigating officer had failed to follow the safeguard as mandated under Section 36B of the Act. - AT

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Clandestine Removal - non-production of corroborative evidences ...

Central Excise

January 18, 2024

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