Shabna Rahim
![Relief to Hindustan Unilever : CESTAT Quashes Penalty u/r 26 (2) of Central Excise Rules on Issuance of Supplementary Invoices on ground of Non-involvement of Sale [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Hindustan-Unilever-CESTAT-Quashes-Penalty-Central-Excise-Rules-Supplementary-Invoices-Non-involvement-of-Sale-taxscan.jpg "Relief to Hindustan Unilever : CESTAT Quashes Penalty u/r 26 (2) of Central Excise Rules on Issuance of Supplementary Invoices on ground of Non-involvement of Sale [Read Order]")
Relief to Hindustan Unilever : CESTAT Quashes Penalty u/r 26 (2) of Central Excise Rules on Issuance of Supplementary Invoices on ground of Non-involvement of Sale [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Hindustan Unilever by quashing the penalty...
![CESTAT Quashes Denial of CENVAT Credit of Excise Duty on Import of Welding Machines on ground of Absence of Proper Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-CESTAT-Quashes-Denial-of-CENVAT-Credit-CENVAT-Credit-Excise-Duty-Proper-Evidence-taxscan.jpg "CESTAT Quashes Denial of CENVAT Credit of Excise Duty on Import of Welding Machines on ground of Absence of Proper Evidence [Read Order]")
![CESTAT Quashes Excise Duty Demand on Manufacture of IPCO creamy snuff on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Cestat-Ahmedabad-CESTAT-Quashes-Excise-Duty-Demand-Manufacture-of-IPCO-creamy-snuff-ground-of-Limitation-Excise-Duty-Demand-Excise-and-Customs-TAXSCAN.jpg "CESTAT Quashes Excise Duty Demand on Manufacture of IPCO creamy snuff on ground of Limitation [Read Order]")
![Restriction on Availment of CENVAT Credit of Excise Duty on Supplementary Invoices is Applicable only in Case of Clearance of Goods by way of Sale u/r 9(b)(1) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-Credit-of-Excise-Duty-Supplementary-Invoices-Clearance-of-Goods-Sale-CCR-CESTAT-taxscan.jpg "Restriction on Availment of CENVAT Credit of Excise Duty on Supplementary Invoices is Applicable only in Case of Clearance of Goods by way of Sale u/r 9(b)(1) of CCR: CESTAT [Read Order]")
![Partnership Firm is Considered as Juridical Person and Cannot have Relative defined u/s 2(41) of Companies Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Cestat-Ahmedabad-Partnership-Firm-Juridical-Person-Partnership-Firm-is-Considered-Under-Section-241-of-the-Companies-Act-TAXSCAN.jpg "Partnership Firm is Considered as Juridical Person and Cannot have Relative defined u/s 2(41) of Companies Act: CESTAT [Read Order]")
Relief to Kalki Industries: CESTAT quashes Excise Duty Demand on Clearance of Electrical and Lighting Accessories on ground of SSI Exemption [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to Kalki industries by quashing the excise duty demand on clearance of electrical and lighting...
![Relief to Kalki Industries: CESTAT quashes Excise Duty Demand on Clearance of Electrical and Lighting Accessories on ground of SSI Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-Kalki-Industries-CESTAT-Excise-Duty-Demand-Electrical-Lighting-Accessories-SSI-Exemption-taxscan.jpeg "Relief to Kalki Industries: CESTAT quashes Excise Duty Demand on Clearance of Electrical and Lighting Accessories on ground of SSI Exemption [Read Order]")
Redemption Fine should be Sufficient to Discourage Importer from Repeating Offence: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the redemption fine should be sufficient to discourage the importer from repeating the offences. ...
![Redemption Fine should be Sufficient to Discourage Importer from Repeating Offence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Redemption-Fine-Sufficient-Discourage-Importer-Repeating-Offence-CESTAT-TAXSCAN-.jpg "Redemption Fine should be Sufficient to Discourage Importer from Repeating Offence: CESTAT [Read Order]")
Reduction of Redemption Fine imposed on Confiscation of Prime hot rolled steel plates without considering MIP: CESTAT Directs Re-adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for reducing the redemption fine imposed on the confiscation of prime hot rolled steel...
![Reduction of Redemption Fine imposed on Confiscation of Prime hot rolled steel plates without considering MIP: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Redemption-Fine-Sufficient-Discourage-Importer-Repeating-Offence-CESTAT-TAXSCAN.jpg "Reduction of Redemption Fine imposed on Confiscation of Prime hot rolled steel plates without considering MIP: CESTAT Directs Re-adjudication [Read Order]")
Services provided to Universities in foreign Countries as Export of Services cannot be Treated as ‘Intermediaries’ u/r Rule 2(f) of Place of Provision of Service Rules: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the services provided to universities in foreign countries as export of services cannot be treated as...
![Services provided to Universities in foreign Countries as Export of Services cannot be Treated as ‘Intermediaries’ u/r Rule 2(f) of Place of Provision of Service Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Services-provided-to-Universities-in-foreign-Countries-Export-of-Services-Intermediaries-Provision-of-Service-Rules-CESTAT-taxscan.jpg "Services provided to Universities in foreign Countries as Export of Services cannot be Treated as ‘Intermediaries’ u/r Rule 2(f) of Place of Provision of Service Rules: CESTAT [Read Order]")
SSI Exemption Allowable Only After Registration of Trade Mark or Brand Name in the Name of Manufacturer: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Small Scale Industry (SSI) exemption is allowable only after the regulation of the mark or brand name...
![SSI Exemption Allowable Only After Registration of Trade Mark or Brand Name in the Name of Manufacturer: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/SSI-Exemption-Allowable-Registration-Registration-of-Trade-Mark-Trade-Mark-or-Brand-Name-Name-of-Manufacturer-CESTAT-TAXSCAN.jpg "SSI Exemption Allowable Only After Registration of Trade Mark or Brand Name in the Name of Manufacturer: CESTAT [Read Order]")
Relief to Huawei: CESTAT Quashes Customs Duty Demand on Import of Interface Cards on ground of Proper Classification [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to Huawei Telecommunications by quashing the customs duty demand on the import of interface cards...
![Relief to Huawei: CESTAT Quashes Customs Duty Demand on Import of Interface Cards on ground of Proper Classification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-Huawei-CESTAT-Quashes-Customs-Duty-Demand-Import-of-Interface-Cards-Interface-Cards-Customs-Duty-Demand-Excice-and-Customs-Import-Classification-TAXSCAN.jpg "Relief to Huawei: CESTAT Quashes Customs Duty Demand on Import of Interface Cards on ground of Proper Classification [Read Order]")
‘Interface Cards’ used in Cloud Engine Switches are Classifiable under ‘Optical Transport Network’: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the interface cards used in the cloud engine switch providing the function of data packet processing and...
![‘Interface Cards’ used in Cloud Engine Switches are Classifiable under ‘Optical Transport Network’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Interface-Cards-Cloud-Engine-Switches-Optical-Transport-Network-CESTAT-Excise-and-Customs-classifications-TAXSCAN.jpg "‘Interface Cards’ used in Cloud Engine Switches are Classifiable under ‘Optical Transport Network’: CESTAT [Read Order]")