The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for recovery of arrears of central excise duty confirmed on the clearance of excisable goods without verifying excise returns. Surya Coke Private Limited, the appellant assessee was a manufacturer of excisable goods namely washed coal/ Middling Coal/ Slurry coal/ Crushed…
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