HomeIndirect TaxesStatements Without S. 9D Procedure Not Admissible: CESTAT Quashes Rs. 4.12 Cr...

Statements Without S. 9D Procedure Not Admissible: CESTAT Quashes Rs. 4.12 Cr CENVAT Credit Demand

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has set aside a demand of over ₹4.12 crore holding that statements recorded during investigation cannot be relied upon unless the mandatory procedure under Section 9D of the Central Excise Act is followed.  The bench of Justice Dilip Gupta (President) and P.V….

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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.

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