No excise duty leviable u/s 11A of Central Excise Act for allegation of illicit clearing in absence of evidence relating to inflow of cash: CESTAT [Read Order]

By Antony Berli - On November 3, 2023 3:30 pm - 2 mins read

No excise duty - Central Excise Act - allegation of illicit clearing - absence of evidence - inflow of cash-CESTAT-TAXSCAN

The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no excise duty was leviable under section 11A of the Central Excise Act, 1944 on the allegation of illicit clearing in the absence of evidence relating to the inflow of cash and allowed the appeal by Parvati Steel Rolling Mills Pvt….

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