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Surendra Kumar Behera vs Rourkela on 19 May, 2026

admitted as evidence only when it strictly fulfils the conditions specified in Section 36B of the Central Excise Act, 1944. (v) Reliance in this regard ... 76432,76433/2018-DB requirements of Section 65B(4) of the Evidence Act (which is pari materia with Section 36B of the Central Excise Act
Custom, Excise & Service Tax Tribunal Cites 64 - Cited by 0 - Full Document
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