Data already mentioned in ER-1 Returns and non-furnishing same is not Suppression of Facts: CESTAT sustains Interest Demand on Differential Duty only for normal Period

By Navasree A.M - On June 5, 2023 8:45 am - 2 mins read

Data - ER-1 Returns - ER-1 - non-furnishing - Suppression of Facts - CESTAT - Interest Demand - Differential Duty - taxscan

The Bangalore bench of Customs, Excise and Services Tax Appellate Tribunal (CESTAT) sustained the demand of interest on differential duty only for the normal period. The bench allowed the appeal partially and modified the impugned order to the extent of confirming recovery of interest for the normal period. The appellants were engaged in the manufacture…

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