Demand Duty Notice fails as not issued by Proper Officer: CESTAT quashes Penalty and Confiscation Order [Read Order]

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that when the demandduty notice issued by the department is declared as invalid on the ground that it was not issued by a proper officer, the penalty and confiscation order shall also unsustainable. In the instant case, the show cause […]
http://dlvr.it/SCnzjJ

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