Demand of concession availed vide customs notification sustained for failure to maintain proper records

Salzer Electronics Ltd. (Unit III) Vs Commissioner of GST and Central Excise (CESTAT Chennai) CESTAT Chennai upholds the demand of concession availed vide customs notification on failure of appellant to maintain proper accountal of the receipt of imported goods till their utilization in the manufacture of the specified finished products. Facts- This appeal is preferred by M/s. Salzer Electronics Ltd., against Order-in-Appeal of the Commissioner of Customs and Central Excise (Appeals), Trichy rejecting the appellant’s appeal. The Additional Commissioner of Customs, Coimbatore has ordered for ...