Discretionary Penalties Shouldn’t Burden Compliant Assessees: CESTAT Chennai

Beach Minerals Company Vs Commissioner of GST & Central Excise (CESTAT Chennai)

Introduction: In a significant decision by CESTAT Chennai, M/s. Beach Minerals Company’s appeal against the Commissioner of GST & Central Excise has been given a fresh perspective. The case revolves around the issue of excise duty, particularly at the time of debonding during the company’s exit from the EOU Scheme.

Background of the Case: M/s. Beach Minerals

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