The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the excise duty demand on clandestine clearance of ferro silico manganese on the grounds of absence of corroborative evidence. Attitude Alloys Private Ltd, Arun Kadmawala, and Sitaram Agarwal, the appellant assessee were a company that manufactured and cleared the Ferro Silico…
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