Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeIndirect TaxesMere Stock Shortage Without Evidence of Leakage or Accounting Error Attracts Excise...

Mere Stock Shortage Without Evidence of Leakage or Accounting Error Attracts Excise Duty, But No Penalty: CESTAT

Indirect Taxes

Published on

By Mariya Paliwala
CESTAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has held that shortage of stock detected during departmental inspection can justify confirmation of central excise duty demand, even in the absence of proven clandestine removal. However, the bench of Ashok Jindal (Judicial  Member) has granted relief to the assessee by setting aside the…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

GST

Intent To Evade Tax Not Required For Expired E-Way Bill Penalty: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur Bench, has upheld a penalty...
GST

GST Penalty Not Automatic For E-Way Bill Lapses: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur Bench, has held that a...
GST

GST Penalty Can’t Rest Solely On Seller Not Generating E-Way Bill In Valid Bill-To/Ship-To Deal: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur, has allowed assessee’s appeal against...
GST

Alleged Coercive GST Recovery Of ₹1.96 Crore: Supreme Court Grants 4 Weeks To Appeal Refund Rejection

The Supreme Court has granted a coaching institute operator four weeks to file a...

More like this

GST

Intent To Evade Tax Not Required For Expired E-Way Bill Penalty: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur Bench, has upheld a penalty...
GST

GST Penalty Not Automatic For E-Way Bill Lapses: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur Bench, has held that a...
GST

GST Penalty Can’t Rest Solely On Seller Not Generating E-Way Bill In Valid Bill-To/Ship-To Deal: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Raipur, has allowed assessee’s appeal against...