Reversal of Proportionate credit before SCN: CESTAT quashes Excise Duty Demand on ‘Tapioca Thippy’ [Read Order]

Reversal - Proportionate - credit - before - SCN - CESTAT - quashes - Excise - Duty Demand - Tapioca Thippy - taxscan

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed excise duty demand on ‘Tapioca Thippy’ on the ground of reversal of proportionate credit before the issuance of show cause notice (SCN). It was noted by the department that the appellant had cleared Tapioca Native Starch without payment of duty in…

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