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under the aforesaid invoices by way of goods receipt note (GRN) or consignees copy of the transporters document. The appellants have also ... document. Since the entire excise duty regime is administered on self-assessment/self-removal basis, the sanctity of the assessment/transport document is paramount

freedom to determine the tax to be paid to the Government under Self Removal Procedure. It has been stated by the Proprietor and partners ... that both the firms are neither mentioning consignors name, nor of consignee and LR/GR are being regularly destroyed. These documents have been seized