Unsubstantiated Allegation of Clandestine Scrap Removal: CESTAT sets aside SCN 

Ludhiana Steel Rolling Mills Vs Commissioner of Central Excise (CESTAT Chandigarh) Introduction: The Ludhiana Steel Rolling Mills Vs Commissioner of Central Excise case has been a crucial litigation in understanding the importance of substantive evidence in the realm of excise duty and taxes. The Central Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh set aside a Show Cause Notice (SCN) that demanded Rs. 82,20,602 in excise duties from Ludhiana Steel Rolling Mills. This article aims to dissect the case, focusing on the legal arguments and the Tribunal’s rationale for its ju...