Calcutta HC Upholds CESTAT’s Dropping of Demand Despite Lack of Survey Report

Commissioner of Central Excise And Service Tax Vs Sarvopari Impex Pvt Ltd (Calcutta High Court) In the case of Commissioner of Central Excise and Service Tax vs. Sarvopari Impex Pvt Ltd, the Calcutta High Court dismissed the revenue’s appeal challenging the Customs, Excise and Service Tax Appellate Tribunal’s (CESTAT) decision to grant remission of CENVAT duty under Rule 21 of the Central Excise Rules, 2002. The revenue argued that the respondent failed to provide adequate evidence, such as a survey report or details of the destroyed stock, to justify the remission claim after a fi...