Department Cannot Disregard Technical Opinion at Its Discretion: CESTAT

Commissioner of Central Excise Vs FIL Industries Private Limited (CESTAT Chandigarh) In a recent judgment, the Commissioner of Central Excise vs. FIL Industries Private Limited (CESTAT Chandigarh) case, the Central Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh addressed allegations of clandestine removal of chemicals without payment of excise duty. This article delves into the case, providing a comprehensive analysis of the proceedings, key arguments, and the tribunal’s decision. 1. Background of the Case: The case involves M/s FIL Industries Pvt Ltd, formerly known as M/...