SCN based on Partial Un-official Records Issued for Recovery of fraudulently availed CENVAT Credit of Customs Duty: CESTAT Allows Re-hearing [Read Order]

By Shabna Rahim - On July 22, 2023 11:35 am - 2 mins read
SCN - SCN based on Partial Un-official Record - Records - Recovery of fraudulently availed CENVAT Credit - CENVAT Credit - taxscan

The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed re-hearing for issuing show cause notice based on partial un-official records for recovery of fraudulently availed CENVAT Credit of Customs duty.  Tibrewala Industries (P) Limited, the appellant assessee engaged in the manufacture of the sheathing compound and they obtain their main…

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