The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad confirmed penalty under Section 11AC of Central Excise Act, 1944 as there was short payment of duty amounting to 21 lakhs. The appellant’s, Meghmani Organics Ltd unit was initially an EOU unit which later on underwent debonding on 28.01.2008. During the course of audit, it…
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