Demand of Central Excise Duty is not sustainable alleging clandestine removal of Goods: CESTAT deletes penalty [Read Order]

There was no corroborative evidence available on record in support of the charge of clandestine removal of the goods, further held that the demand of Central Excise Duty was not sustainable against the appellant.
penalty - CESTAT - Service Tax - Central Excise Duty - Customs Excise and Service Tax Appellate Tribunal - CESTAT kolkata - taxscan

The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has deleted the penalty imposed on the alleged clandestine removal of goods, stating that the demand of Central Excise Duty was not sustainable. The demand of Central Excise Duty has been confirmed against the main appellant herein alleging clandestine removal of the…

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