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CUSTOMS, EXCISE & SERVICE TAX
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Customs, Excise & Service Tax Appellate
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CUSTOMS, EXCISE
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CUSTOMS, EXCISE
judicial proceeding within the meaning of the Section 193 and Section 228 of the Indian Penal Code, 1860 while it cannot be used ... that the evidence before the Income Tax authorities i.e. statements under Section 132 (4) of the Income Tax Act, 1961are admissible evidence
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