Buyer’s premises not place of Removal u/s 4 Central Excise Act: CESTAT sets aside demand of Duty [Read Order]

Central Excise Act - CESTAT - demand of Duty - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad set aside demand of duty on the ground that buyer’s premises is not included under place of removal under the Central Excise Act. The appellants, Savita Oil Technologies Ltd are engaged in manufacture of excisable goods. During the scrutiny of their records, it was noticed…

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