Case Law Details
Case Name : Caterpillar India Pvt Ltd Vs Commissioner of GST (CESTAT Chennai)
Appeal Number : Excise Appeal No. 40180 of 2016
Date of Judgement/Order : 22/06/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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Caterpillar India Pvt Ltd Vs Commissioner of GST (CESTAT Chennai)
CESTAT Chennai held that duty burden is shifted to the appellant unit only because facility under rule 12BB is opted. Also, penalty under section 11AC of the Central Excise Act, 1944 unwarranted when duty liability
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