CESTAT: Burden of proof lies on Revenue w.r.t. intention of assessee to evade Excise Duty

Last updated: 15 September 2021

Court :
CESTAT, Delhi Branch

Brief :
In M/S. Mahatma Gandhi University of Medical Sciences and Technology v. Commissioner, Central Excise & Central Goods and Service Tax, Jaipur [Service Tax Appeal No. 50962 of 2020 (SM) dated September 08, 2021], Mahatma Gandhi University of Medical Sciences and Technology ("the Appellant") filed an appeal against impugning the Order-in-Appeal No. 210 (SM)/ST/JPR/2020 dated May 15, 2020 passed by the Commissioner (Appeals), Central Excise & CGST, Jaipur ("the Respondent").

Citation :
Service Tax Appeal No. 50962 of 2020 (SM) dated September 08, 2021

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Bimal Jain

Published in Excise
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CESTAT: Burden of proof lies on Revenue w.r.t. intention of assessee to evade Excise Duty

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