CESTAT Kolkata Set Aside Excise Demand Due to Revenue Neutrality in Inter-Unit Transfers

Steel Authority of India Limited Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal, Kolkata, examined an appeal challenging a common order confirming excise duty demands, interest, and penalties on alleged undervaluation of refractory materials cleared to related units. The appellant manufactures fire bricks and mortar classifiable under specified tariff items and has a long operational history involving changes in ownership and amalgamation. Prior to amalgamation with a larger steel entity in July 2009, the appellant so...