Non-payment of Excise Duty as per Machinery Provision Including Designated Point of Time of Taxation Invites Penalty Proceedings: CESTAT [Read Order]
The CESTAT remanded the matter for a relook as far as the interest and penalties are concerned per the provision of the Finance Act, 1994 vis-à-vis, the scheme adopted by the appellant, per the contract/arrangement entered by them and broadcasters
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that non-payment of excise duty as per machinery provision including designated point of time of taxation invites penalty proceedings. M/s. Mudro Communications Pvt. Ltd., has registered business premises located at “Mudra House”. Shanti Sadan Society, Near Parimal Gardensbridge….
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