CESTAT quashes Excise Duty Demand on Clearance of Hydraulic Excavators on ground of Absence of Evidence regarding Removal of Goods [Read Order]

CESTAT Quashes Excise Duty Demand - Excise Duty Demand - Clearance of Hydraulic Excavators - Hydraulic Excavators - Absence of Evidence - Removal of Goods - CESTAT - TAXSCAN

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the excise duty demand on clearance of hydraulic excavators on the grounds of absence of evidence regarding the removal of goods.  L & T Construction Equipment Ltd, the appellant assessee had cleared hydraulic excavators to contractors/construction companies claiming exemption under exemption…

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