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Central Excise - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Fraudulent passing of CENVAT Credit - Retraction of the ...

Case Laws     Central Excise

July 19, 2023

Fraudulent passing of CENVAT Credit - Retraction of the statement - The appellant has now taken a stand that the statements recorded were taken under threat or coercion and hence the same cannot be relied upon. The said contention is to be rejected outrightly as the same appears to be just an afterthought as it has never been taken earlier. - AT

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