Section 11D Excise Duty Demand Quashed as Provision Not Retrospective: CESTAT Chandigarh

Advertisement Kamal Steel Fabricators Vs Commissioner of Central Excise (CESTAT Chandigarh) The CESTAT Chandigarh allowed the appeal filed against the order dated 13.08.2015 passed by the Principal Commissioner, Central Excise & Service Tax, Faridabad-I, which had confirmed a central excise duty demand of ₹55,01,282 along with a penalty of ₹5 lakh under Rule 173Q of the Central Excise Rules, 1944. The dispute originated from a show cause notice dated 04.06.1998 alleging that the appellant had collected central excise duty from Indian Railways, its customer, but had not deposited the...