Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Excise Duty Demand based Solely on Input-Output Norms without Clandestine Activity Evidence: CESTAT quashes Demand
Appeal Against OrderExcise, VAT & Custom
CESTAT quashed an excise duty demand based solely on input-output norms without evidence of actual production or clandestine removal. The judgment prohibits theoretical calculations overriding factual records, protecting manufacturers from arbitrary demands. It mandates that revenue must prove specific violations rather than rely on generalized assumptions.
