Appropriation of any amount must be made as Demands of Legitimate Duty or Dues by Department: CESTAT [Read Order]

By Kalyani B. Nair - On April 26, 2023 9:30 am - 2 mins read

Demands of Legitimate Duty - Dues by Department - CESTAT - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the appropriation of any amount must be made as demands of legitimate duty or dues by the department. The respondent in the present matter is Shree Cement Ltd. The department in the instant case has come up in appeal against…

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