This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 11A Excise Demand Unsustainable Against Non-Chargeable Person: CESTAT Mumbai
Case Law Details
- Case Name
- Prashant Rajnikant Mehta Vs Commissioner of Central Excise (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Prashant Rajnikant Mehta Vs Commissioner of Central Excise (CESTAT Mumbai)
Demand under Section 11A not sustainable against non-chargeable persons; penalty under Rule 209A not leviable absent confiscation
The appellants are individuals. Barnala International is an exporter. Ranjeet Choudhary was the proprietor. It exported goods under claim for drawback. It was held that drawback was allegedly fraudulently claimed as goods were not exported. Accordingly; a demand of drawback over Rs. 20 crores along with interest and penalty was confirmed against the appellants on the ground t...
Author Info
