No Penalty Imposed Merely because the Stock of Finished Goods Found In Factory Without Entry: CESTAT [Read Order]

The CESTAT set aside the penalty imposed by Merley on the stock of finished goods found in a factory without entry

By Yogitha S. Yogesh - On January 12, 2024 5:32 pm - 2 mins read

CESTAT delhi - Finished goods stock penalty - Excise penalty for stock - Factory stock entry violation - taxscan

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that penalty should not be imposed merely because the stock of finished goods is found in a factory without entry. The appellant Sharma Steel Rolling Mills challenged the order in which the Commissioner (Appeals) upheld the confiscation…

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