CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]

CESTAT - Penalty - Central Excise Act - Clandestine Manufacture - Ferro Silico Manganese - Absence of Relevant Evidence - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 11AC of the Central Excise Act,1944 on clandestine manufacture and removal of ferro silico manganese on the ground of absence of relevant evidence.  Attitude Alloys Private Ltd, Arun Kadmawala, and Sitaram Agarwal, the appellant assessee were…

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