![Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110539-approval-resolution-madras-hc-taxscan.webp "Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]")
Statutory Dues Not in Approved Resolution Plan Stand Extinguished: CESTAT Dismisses Appeal, Ruling Dept. Participated in NCLT Proceedings [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the revenue department’s appeal and held that...
![Transporter’s Tax Payment Bars Reverse Charge Liability: CESTAT Drops Double Taxation [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112799-transporters-tax-payment-bars-reverse-charge-liability-cestat-drops-double-taxation-taxscan.webp "Transporter’s Tax Payment Bars Reverse Charge Liability: CESTAT Drops Double Taxation [Read Order]")
![Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112782-swachh-bharat-cess-refund-clarified-cestat-favors-genpact-cites-no-time-bar-export-proceeds-taxscan.webp "Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]")
![Small-Scale Exemption Cannot be Denied without Evidence: CESTAT Rules Expert Opinion Inadmissible, Sets Aside Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112734-small-scale-exemption-cannot-denied-without-evidence-cestat-rules-expert-opinion-inadmissible-sets-aside-excise-duty-demand-taxscan-.webp "Small-Scale Exemption Cannot be Denied without Evidence: CESTAT Rules Expert Opinion Inadmissible, Sets Aside Excise Duty Demand [Read Order]")
![Rough Estimates in Private Diaries Not Sufficient to Prove Clandestine Clearance: CESTAT Sets Aside Central Excise Duty Demand and Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111936-cestat-kolkata-rough-estimates-private-diaries-not-sufficient-clandestine-clearance-central-excise-duty-demand-penalties-taxscan.webp "Rough Estimates in Private Diaries Not Sufficient to Prove Clandestine Clearance: CESTAT Sets Aside Central Excise Duty Demand and Penalties [Read Order]")
Supplementary Drawback Claim Within 3 Months Limitation of AEPC Valuation: CESTAT Sets Aside Customs Rejection Order [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT) Bench at Kolkata, has held that a supplementary drawback claim filed after receipt of the valuation report from the Apparel Export ...
![Supplementary Drawback Claim Within 3 Months Limitation of AEPC Valuation: CESTAT Sets Aside Customs Rejection Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110548-supplementary-drawback-claim-months-limitation-aepc-valuation-cestat-customs-rejection-order-taxscan.webp "Supplementary Drawback Claim Within 3 Months Limitation of AEPC Valuation: CESTAT Sets Aside Customs Rejection Order [Read Order]")
Writ Jurisdiction Cannot be Invoked to Bypass Pre-Deposit for Customs Appeal: Bombay HC Imposes ₹50K Costs [Read Order]
The Bombay High Court recently ruled that writ jurisdiction cannot be used to bypass the mandatory pre-deposit requirement prescribed for filing a statutory appeal under the Customs Act, 1962, and...
![Writ Jurisdiction Cannot be Invoked to Bypass Pre-Deposit for Customs Appeal: Bombay HC Imposes ₹50K Costs [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112639-writ-jurisdiction-pre-deposit-customs-appeal-bombay-hc-taxscan.webp "Writ Jurisdiction Cannot be Invoked to Bypass Pre-Deposit for Customs Appeal: Bombay HC Imposes ₹50K Costs [Read Order]")
Misuse of Signed Blank Annexure-A by Third Party cannot attract Liability without Evidence: CESTAT Quashes Penalty against CHA Manager [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) ruled that a CHA Manager cannot be penalized merely because signed blank Annexure-A forms were misused by a...
![Misuse of Signed Blank Annexure-A by Third Party cannot attract Liability without Evidence: CESTAT Quashes Penalty against CHA Manager [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111024-misuse-signed-blank-annexure-third-party-attract-liability-evidence-cestat-quashes-penalty-cha-manager-taxscan.webp "Misuse of Signed Blank Annexure-A by Third Party cannot attract Liability without Evidence: CESTAT Quashes Penalty against CHA Manager [Read Order]")
Insufficient Proof of Clandestine Removal: CESTAT Sets Aside Excise Duty Demand as Department Fails to Supply Seized Documents [Read Order]
TheKolkata Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the excise duty demand after finding that the adjudicating authority passed an ex-parte order without...
![Insufficient Proof of Clandestine Removal: CESTAT Sets Aside Excise Duty Demand as Department Fails to Supply Seized Documents [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112362-insufficient-proof-clandestine-removal-cestat-sets-aside-excise-duty-demand-department-fails-supply-seized-documents-taxscan.webp "Insufficient Proof of Clandestine Removal: CESTAT Sets Aside Excise Duty Demand as Department Fails to Supply Seized Documents [Read Order]")
Form 26AS Alone Cannot Sustain Service Tax Demand Without Precedent Review: CESTAT Orders Fresh Decision in One Month [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), remanded the service tax dispute arising solely from Form 26AS discrepancies, holding that such demand cannot be...
![Form 26AS Alone Cannot Sustain Service Tax Demand Without Precedent Review: CESTAT Orders Fresh Decision in One Month [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/500x300_2112502-form-26as-service-tax-demand-cestat-taxscan.jfif "Form 26AS Alone Cannot Sustain Service Tax Demand Without Precedent Review: CESTAT Orders Fresh Decision in One Month [Read Order]")
Plain Packaging Not Ground to Deny Concession Duty Under India-Singapore Trade Agreement: CESTAT Quashes Denial of Benefit for HDPE Granules [Read Order]
The Chennai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that HDPE granules imported in plain bags cannot be denied concessional duty under the India-Singapore trade...
![Plain Packaging Not Ground to Deny Concession Duty Under India-Singapore Trade Agreement: CESTAT Quashes Denial of Benefit for HDPE Granules [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112280-plain-packaging-not-ground-to-deny-concession-duty-under-india-singapore-trade-agreement-cestat-quashes-hdpe-granules-taxscan-.webp "Plain Packaging Not Ground to Deny Concession Duty Under India-Singapore Trade Agreement: CESTAT Quashes Denial of Benefit for HDPE Granules [Read Order]")
Extended Limitation cannot Be Invoked for Audit-Based Demand: CESTAT Quashes Excise Duty Demand against Delphi Automotive [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a show cause notice (SCN) issued on the basis of an audit cannot justify invocation of the extended...
![Extended Limitation cannot Be Invoked for Audit-Based Demand: CESTAT Quashes Excise Duty Demand against Delphi Automotive [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110990-extended-limitation-invoked-audit-based-demand-cestat-quashes-excise-duty-demand-delphi-automotive-taxscan.webp "Extended Limitation cannot Be Invoked for Audit-Based Demand: CESTAT Quashes Excise Duty Demand against Delphi Automotive [Read Order]")