Relief to NALCO: CESTAT sets aside Excise Duty Demand, Rules SCN unmaintainable without challenging Final Assessment Order [Read Order]

The show-cause notice was not required to be issued without challenging the order of final assessment of the provisional assessments

By Aiswarya Krishnadas - On July 12, 2024 11:11 am - 2 mins read

CESTAT - Customs Excise - Customs Excise and Service Tax - Appellate Tribunal - TAXSCAN

The two-member bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata, comprising Ashok Jindal (Judicial member) and K. Anbazhagan (Technical member), granted relief to National Aluminium Company Limited ( NALCO ) by setting aside the excise duty demand. They ruled that the Show Cause Notice ( SCN ) was unmaintainable…

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