Voluntary statement admissible as evidence if not retracted in a timely or credible manner

Anurag Steel Enterprise Vs Commissioner of CGST & Central Excise (Calcutta High Court)

In the case of Anurag Steel Enterprise Vs Commissioner of CGST & Central Excise, the Calcutta High Court dealt with an appeal filed by the assessee under Section 35G of the Central Excise Act, 1944. The appeal was against the final order passed by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Regional Bench, Kolkata. The appellant, Anurag Steel Enterprise, raised several substantial questions of law regarding the imposition of penalties under Rule 26 of the Central Excise Rules, 2002.

Key Points of the Case:

Background and Allegations:

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