Demand of excise duty is valid if the Assessee was aware that the transaction was done without the payment of duty
Court :
CESTAT, Ahmedabad
Brief :
The CESTAT, Ahmedabad in Rajesh Mangal v. C.C.E. & S.T.-Ahmedabad-III [Excise Appeal No. 11712 of 2013-DB dated June 15, 2023] held that the demand for Excise Duty would be valid if the Assessee was aware that the transaction was done without the payment of duty and subsequently reduced the penalty imposed under Rule 26 of the Central Excise Rules, 2002 ("the CE Rules").
Citation :
Excise Appeal No. 11712 of 2013-DB dated June 15, 2023
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Bimal Jain
Published in Excise
Views : 239
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