No Excise Duty Demand can be Raised from Data Received on Pen Drive which is Not a Reliable Evidence: CESTAT [Read Order]

No Excise Duty Demand - Data Received on Pen Drive - Reliable Evidence - CESTAT - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the data received from the pen drive cannot be admitted as evidence, and demand of excise duty cannot be raised from the date received from the pen drive.  Attitude Alloys Private Ltd, Arun Kadmawala, and Sitaram Agarwal, the appellant assessee…

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