![CESTAT cannot be Compelled to Restore Customs Appeal After Decades of Delay and Repeated Defaults in Pre-Deposit: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2112977-cestat-restore-customs-appeal-decades-delay-repeated-defaults-pre-deposit-delhi-hc-taxscan.webp "CESTAT cannot be Compelled to Restore Customs Appeal After Decades of Delay and Repeated Defaults in Pre-Deposit: Delhi HC [Read Order]")
CESTAT cannot be Compelled to Restore Customs Appeal After Decades of Delay and Repeated Defaults in Pre-Deposit: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) cannot be compelled to restore a...
![Retracted Statements, No Corroboration: CESTAT Quashes ₹49.62L Excise Demand in Gutkha Manufacturing Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112852-retracted-statements-corroboration-cestat-quashes-excise-demand-in-gutkha-manufacturing-case-taxscan.webp "Retracted Statements, No Corroboration: CESTAT Quashes ₹49.62L Excise Demand in Gutkha Manufacturing Case [Read Order]")
![Steel Manufacturers Appeal Allowed: CESTAT Quashes Excise Duty Demand for Lack of Evidence on Clandestine Clearance [Read Order]](https://images.taxscan.in/h-upload/2025/12/16/250x150_2112515-steel-manufacturer-appeal-cestat-quashes-excise-duty-demand-taxscan.webp "Steel Manufacturers Appeal Allowed: CESTAT Quashes Excise Duty Demand for Lack of Evidence on Clandestine Clearance [Read Order]")
![Indian Currency is ‘Goods’ Under Customs Act, Seizure without issuing SCN within Six Months is Illegal: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112827-madras-hc-indian-currency-goods-customs-act-seizure-scn-illegal-taxscan.webp "Indian Currency is ‘Goods’ Under Customs Act, Seizure without issuing SCN within Six Months is Illegal: Madras HC [Read Order]")
![Service Tax Exemption under Notification cannot be denied due to delay in filing EXP-2 Return: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112747-service-tax-exemption-under-notification-cannot-denied-due-delay-filing-exp-2-return-cestat-taxscan.webp "Service Tax Exemption under Notification cannot be denied due to delay in filing EXP-2 Return: CESTAT [Read Order]")
IPR Licensing Cannot be Treated as Franchise Service: CESTAT Grants Relief to Reckitt Benckiser [Read Order]
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has held that a mere licensing arrangement for the use of intellectual property rights cannot be reclassified as...
![IPR Licensing Cannot be Treated as Franchise Service: CESTAT Grants Relief to Reckitt Benckiser [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112838-ipr-licensing-treated-franchise-service-cestat-relief-reckitt-benckiser-taxscan.webp "IPR Licensing Cannot be Treated as Franchise Service: CESTAT Grants Relief to Reckitt Benckiser [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 statutory dues that are not included in an approved ...
![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]")
![Transporter’s Tax Payment Bars Reverse Charge Liability: CESTAT Drops Double Taxation [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_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]
The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh (CESTAT), has set aside the rejection of a large refund claim involving Swachh Bharat Cess and other input services, holding that...
![Swachh Bharat Cess Refund Clarified: CESTAT Favors Genpact, Cites No Time-Bar on Export Proceeds [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_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]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the department failed to prove that the product manufactured was 'Brass Ingots' rather than 'Brass...
![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/2025/12/17/500x300_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]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Kolkata, has set aside a Central Excise Duty demand of over Rs. 19.6 Lakhs, along with all associated penalties. The...
![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/2025/12/13/500x300_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]")