Statutory Records Prove Receipt and Consumption of Goods: CESTAT quashes Central Excise Duty Demand [Read Order]

By Kalyani B. Nair - On September 4, 2023 4:30 pm - 2 mins read

Statutory Records - Receipt - Consumption of Goods - Goods - CESTAT - CESTAT Quashes Central Excise Duty Demand - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the central excise duty demand and noted that statutory records prove the receipt and the consumption of goods. It was noticed by the investigation that respondent, Shah Alloys Limited, is engaged in evasion of Central Excise Duty by way of availment…

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