Confiscation Fine under Excise Rules Reduces on Lack of Evidence on Excess SSI Exemption Limit: Supreme Court List Matter on Miscellaneous Day [Read Judgement]

The Tribunal reduced the fines in lieu of confiscation under Excise Rules in the absence of evidence to prove the excessiveness of SSI Exemption limit.
Supreme Court - CESTAT - Confiscation Fine under Excise Rules - Excess SSI Exemption Limit - Taxscan

In a recent case where the special leave petition ( SLP ) was filed against the Custom Excise Service Tax Appellate Tribunal ( CESTAT ) order, the Supreme Court listed the matter on a miscellaneous day, 26 November 2024. The Tribunal reduced the fines in lieu of confiscation under Excise Rules in the absence of…

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