Charge of Clandestine Removal of Goods Computed on Mere Differences of Audit report and ER-1 Report is Not Sustainable: CESTAT [Read Order]

Charge – Clandestine - Removal - Goods - Computed - Differences – Audit - report - - Sustainable – CESTAT - TAXSCAN

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the charge of clandestine removal of goods computed on mere differences of the audit report and the production and clearance in central excise statutory returns in form Excise Return (ER-1) was not sustainable.  Micky Metals Limited, the appellant assessee had…

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