Burden of Proof lies on Revenue to prove intention of Taxpayer to evade Excise Duty: CESTAT grants relief to Mahatma Gandhi University [Read Order]

In a major relief to the Mahatma Gandhi University, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench ruled that the burden of Proof lies on Revenue to prove the intention of the taxpayer to evade Excise Duty. The appellants, M/s. Mahatma Gandhi University of Medical Sciences and Technology are registered under the […]
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