Unsubstantiated Allegation of Clandestine Scrap Removal: CESTAT sets aside SCN 

Ludhiana Steel Rolling Mills Vs Commissioner of Central Excise (CESTAT Chandigarh)

Introduction: The Ludhiana Steel Rolling Mills Vs Commissioner of Central Excise case has been a crucial litigation in understanding the importance of substantive evidence in the realm of excise duty and taxes. The Central Excise and Service Tax Appellate Tribunal (CESTAT) Chandigarh set aside a Show Cause Notice (SCN) that demanded Rs. 82,20,602 in excise duties from Ludhiana Steel Rolling Mills. This article aims to dissect

Please become a Premium member. If you are already a Premium member, login here to access the full content.