CESTAT quashed excise duty demand as the charges of creating dummy units for keeping value of clearances below SSI exemption is not sustainable
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand as the charges of creating dummy units for keeping value of clearances below small scale industry ( SSI ) exemption is not sustainable. An investigation was conducted against M/s Varun on the ground that they have…
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