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

Appellant's Retraction of Statements in CENVAT Credit Fraud Case Dismissed; Claims of Coercion Deemed Afterthought.

July 19, 2023

Case Laws Central Excise AT

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

Appellant's Retraction of Statements in CENVAT Credit Fraud Case Dismissed; Claims of Coercion Deemed Afterthought.

July 19, 2023

Case Laws Central Excise AT

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