Statement made during investigation before Central Excise Officer not reliable unless examined as witness: CESTAT sets aside Penalty Imposed [Read Order]

The Tribunal held that the penalties imposed upon the Managing Director of the appellant cannot be sustained and set aside the order passed by the Commissioner
CESTAT - CESTAT Delhi - Central excise officer - investigation - taxscan

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that statement made during investigation before a central excise officer is not reliable unless examined as witness and set aside penalty imposed. Sharp Mint Ltd, the appellant/assessee is in the business of manufacturing and exporting of Menthol Crystal and…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader