Recognizing that revenue cannot question the Development Commissioner, the CESTAT set aside the excise recovery order
In a recent ruling, the Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside excise duty recovery on Cipla Limited stating that once the development commissioner grants permission, it cannot be challenged by revenue. Cipla Limited, the appellant is a 100% Export Oriented Unit ( EOU ) operating…
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