The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the penalty imposed on clearance of excisable goods without payment of duty by the manufacturer of the chhakkdo rickshaw. Karimbhai Nanjibhai Shah, the appellant assessee, is engaged in the manufacturer of the “Chhakkdo Rickshaw” and cleared the goods to the Shree….
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