Case Law Details
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: The fabric of this legal saga is woven with the threads of Ambica Engineering Works, a player in the manufacturing domain of textile machinery under Chapter 84 of the Central Excise Act, 1984. The contention arises from the accusation that the appellant wrongly availed the benefits of Exemption Notification No. 6/2022-CE.
Chronology of Events:
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