Absence of Corroborative Evidence on allegation of Clandestine Manufacture and Removal of finished Goods: CESTAT quashes Duty demand

Corroborative Evidence - Manufacture and Removal - finished Goods - CESTAT - Duty demand - taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), quashed demand of duty on the ground that there was absence of corroborative evidence on allegation of clandestine manufacture and removal of finished goods. The appellant, Pitabhas Chhotray, Director M/s. Maa Foundry Private Limited is engaged in the manufacture of…

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