Penalty under Rule 25 & Section 11AC Unsustainable Without Suppression of Facts

Ambica Engineering Works Vs C.C.E. & S.T.-Surat-I (CESTAT Ahmedabad)

Introduction: The complex legal battle between Ambica Engineering Works and C.C.E. & S.T.-Surat-I unfolds against the backdrop of alleged misapplication of tax exemptions. The heart of the matter lies in the penalty imposed under Rule 25 and Section 11AC, with the appellant vehemently challenging its sustainability based on the assertion of no suppression of facts.

Background of the Case:<

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