Kalyani B. Nair
Kalyani is graduated from Government Law College Thiruvananthapuram on BA, LLB and is currently pursuing LLM in Criminal Law, Criminology and Penology. She always believes that Fear kills more dreams, than failure ever will. Her area of interest are Criminal law and Constitutional Law. She is also into baking, reading and gardening.
![Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Extended-Period-of-Limitation-Extended-Period-Evidence-of-Fraud-Evidence-Fraud-Collusion-Wilful-Misstatement-Misstatement-CESTAT-Taxscan.jpg "Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]")
Extended Period of Limitation cannot be Invoked unless there is Evidence of Fraud or Collusion or Wilful Misstatement: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that extended period of limitation cannot be invoked...
![Willingness to Pay Excise Duty As Per Normal Process of Debonding at Time of Exit from EOU Scheme: CESTAT orders Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Willingness-to-Pay-Excise-Duty-As-Per-Normal-Process-of-Debonding-Excise-Duty-Debonding-at-Time-of-Exit-from-EOU-Scheme-CESTAT-orders-Fresh-Adjudication-CESTAT-Taxscan.jpg "Willingness to Pay Excise Duty As Per Normal Process of Debonding at Time of Exit from EOU Scheme: CESTAT orders Fresh Adjudication [Read Order]")
![Person who Causes to Make, Sign or Use any Declaration or Document liable u/s 114AA of Customs Act: CESTAT imposes Penalty of Rs 10 Lakhs for Smuggling Gold [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Declaration-Document-liable-Document-Customs-Act-CESTAT-imposes-Penalty-of-Rs-10-Lakhs-for-Smuggling-Gold-Penalty-of-Rs-10-Lakhs-for-Smuggling-Gold-Smuggling-Gold-taxscan.jpg "Person who Causes to Make, Sign or Use any Declaration or Document liable u/s 114AA of Customs Act: CESTAT imposes Penalty of Rs 10 Lakhs for Smuggling Gold [Read Order]")
![License Authority having been Satisfied about Fulfilment of Export Obligation, Customs Authorities are Bound to Accept it: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/License-Authority-having-Satisfied-Fulfilment-of-Export-Obligation-Customs-Authorities-are-Bound-to-Accept-CESTAT-TAXSCAN.jpg "License Authority having been Satisfied about Fulfilment of Export Obligation, Customs Authorities are Bound to Accept it: CESTAT [Read Order]")
![No Role of Courier Service in Smuggling Gold: CESTAT quashes Suspension of Registration as Authorized Courier [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Role-of-Courier-Service-in-Smuggling-Gold-Role-of-Courier-Service-Courier-Service-Smuggling-Gold-Smuggling-Gold-CESTAT-Authorized-Courier-CESTAT-Taxscan.jpg "No Role of Courier Service in Smuggling Gold: CESTAT quashes Suspension of Registration as Authorized Courier [Read Order]")
Section 11D of CETA can be Invoked only if Excise Duty is Collected: CESTAT allows Cenvat Credit on Sugar Cess Paid on Import of Raw Sugar [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed cenvat credit on sugar cess paid on import of raw sugar and noted that Section 11D of the Central...
![Section 11D of CETA can be Invoked only if Excise Duty is Collected: CESTAT allows Cenvat Credit on Sugar Cess Paid on Import of Raw Sugar [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CETA-Excise-Duty-CESTAT-allows-Cenvat-Credit-on-Sugar-Cess-Paid-Import-of-Raw-Sugar-Cenvat-Credit-taxscan.jpg "Section 11D of CETA can be Invoked only if Excise Duty is Collected: CESTAT allows Cenvat Credit on Sugar Cess Paid on Import of Raw Sugar [Read Order]")
Relief to Vedanta Ltd: CESTAT confirms Rebate Sanctioned on Exported Anode Slime, Excise Duty Demand not Sustainable [Read Order]
In a major relief to M/s. Vedanta Ltd, the appellant, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the rebate sanctioned on exported anode slime and...
![Relief to Vedanta Ltd: CESTAT confirms Rebate Sanctioned on Exported Anode Slime, Excise Duty Demand not Sustainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Vedanta-Ltd-CESTAT-Rebate-Sanctioned-Exported-Anode-Slime-Anode-Slime-Excise-Duty-Demand-not-Sustainable-Excise-Duty-Demand-Sustainable-Excise-Duty-taxscan-.jpg "Relief to Vedanta Ltd: CESTAT confirms Rebate Sanctioned on Exported Anode Slime, Excise Duty Demand not Sustainable [Read Order]")
No Compulsion should be given to Opt for Notification which has Higher Duty Liability: CESTAT allows Excise Duty Exemption to Pre Laminated Bagasse Board [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed excise duty exemption to pre laminated bagasse board and observed that no compulsion should be given to...
![No Compulsion should be given to Opt for Notification which has Higher Duty Liability: CESTAT allows Excise Duty Exemption to Pre Laminated Bagasse Board [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Compulsion-Opt-Notification-Higher-Duty-Liability-CESTAT-Excise-Duty-Exemption-Laminated-Bagasse-Board-TAXSCAN.jpg "No Compulsion should be given to Opt for Notification which has Higher Duty Liability: CESTAT allows Excise Duty Exemption to Pre Laminated Bagasse Board [Read Order]")
Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the value of free supply items cannot be included in assessable value for the purpose of...
![Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Value-Free-Supply-Value-of-Free-Supply-Items-Items-CESTAT-taxscan.jpg "Value of Free Supply Items cannot be Included in Assessable Value for Purpose of Calculation of Service Tax: CESTAT [Read Order]")
Demand for Extended Period not Sustainable on no Suppression of Fact or Malafied Intention to Evade Payment of Service Tax: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the demand for extended period not sustainable on no suppression of fact or malafied intention to...
![Demand for Extended Period not Sustainable on no Suppression of Fact or Malafied Intention to Evade Payment of Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Demand-Extended-Period-Demand-for-Extended-Period-Sustainable-no-Suppression-taxscan.jpg "Demand for Extended Period not Sustainable on no Suppression of Fact or Malafied Intention to Evade Payment of Service Tax: CESTAT [Read Order]")
Third Party Inspection Charges not Includable in Assessable/Transaction Value of Goods: CESTAT quashes Excise Duty Demand [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that third party inspection charges are not includable in assessable/transaction value of goods and...
![Third Party Inspection Charges not Includable in Assessable/Transaction Value of Goods: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Excise-Duty-Demand-Third-Party-Inspection-Charges-Inspection-Charges-Transaction-Value-of-Goods-Value-of-Goods-Excise-Duty-CESTAT-taxscan.jpg "Third Party Inspection Charges not Includable in Assessable/Transaction Value of Goods: CESTAT quashes Excise Duty Demand [Read Order]")
CESTAT Sets Aside Order of Commissioner of Customs (Appeals) for not Serving Order-in-Original u/s 153 of Customs Act [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), set aside order of Commissioner of Customs (Appeals) for not serving Order-in-Original under Section 153 of the...
![CESTAT Sets Aside Order of Commissioner of Customs (Appeals) for not Serving Order-in-Original u/s 153 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Commissioner-Customs-Appeals-Serving-Order-in-Original-Customs-Act-TAXSCAN.jpg "CESTAT Sets Aside Order of Commissioner of Customs (Appeals) for not Serving Order-in-Original u/s 153 of Customs Act [Read Order]")