Cogent Evidence is needed to establish a Charge against Clandestine Removal, No Penalty sustained under Central Excise Act: CESTAT [Read Order]

Cogent evidence - penalty - Central Excise Act - CESTAT - taxscan

The Delhi bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that cogent evidence is needed to establish a charge against clandestine removal and no penalty sustained under section 11 AC of the Central Excise Act The appeal was furnished related to the dropping of demand of Rs. 9,94,65,997/- by the Commissioner…

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