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Case Law Details

Case Name : Metal Alloys Industries Vs Commissioner of Central Excise (CESTAT Delhi)
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Metal Alloys Industries Vs Commissioner of Central Excise (CESTAT Delhi)

Held that the goods were brought in the factory premises without having proper invoices/documents with intent to clear them clandestinely. Accordingly, confiscation and the redemption fine as well as the penalty imposed u/s. 11 AC of Central Excise Act read with Rule 25 of Central Excise Rules, 2002 is absolutely justified.

Facts- The appellant is engaged in the manufacture of copper rods, lead alloys

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