Absence of Corroborative Evidence on Misclassification as Ingredients to invoke Extended Period of Limitation u/s 11A, No Penalty: CESTAT [Read Order]

By Yogitha S. Yogesh - On January 4, 2023 10:35 am - 2 mins read

corroborative evidence - penalty - CESTAT - taxscan

The Eastern Zonal Kolkata bench of the Customs, Excise and Service Tax Appellate (CESTAT) held that lack of corroborative evidence on misclassification can be an ingredient to invoke a period of limitation u/s 11A and penalty not sustainable. Shri Ananda Sen & Shri I Banerjee appeared for the Appellant and Shri S Mukhopadhyay appeared for…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1199 + GST for 1 year

Subscribe Now

Topics