Penal Provision of Central Excise Rules not to be Invoked against Company Accountants: CESTAT [Read Order]

By Kalyani B. Nair - On May 17, 2023 2:00 pm - 2 mins read

Penal Provision - Penal Provision of Central Excise Rules - Excise Rules - Company Accountants - service tax - CESTAT - Customs - Excise - taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the penal provision of the Central Excise Rules, 1944 are not to be invoked against the company accountant. The department formed a view that assessee namely M/s. Raipur Manufacturing Co. Ltd has not valued the captively consumed yarn properly as they have failed to…

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