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Jagatpal Prem Chand Ltd. And Ors. vs Cce on 1 October, 2004

CESTAT in case of Jagatpal Premchand Ltd. v. CCE [2004 (178) E.L.T. 792 (Tri.) held that it is settled law whenever charge of clandestine removal made revenue has to prove assessee procured all raw materials necessary for manufacture of final product. The allegations are not sustainable if no investigation conducted by the revenue in respect of raw material essential for production of final goods and no evidence regarding removal of such final product brought on record by revenue.
Customs, Excise and Gold Tribunal - Delhi Cites 9 - Cited by 9 - Full Document
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