Case Law Details
Case Name : Sun Pharmaceutical Industries Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Excise Appeal No. 10105 of 2020
Date of Judgement/Order : 23/06/2022
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Sun Pharmaceutical Industries Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
CESTAT held that in case of PLA balance, it is not deposited as a duty but it is deposited as advance towards the duty. The PLA Amount takes the color of excise duty only when it is utilized for payment of
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