The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the refund claim made before a wrong forum cannot be rejected by treating the same as time-barred by invoking section 11B
The Central Board of Excise & Customs vide Circular No. 1033/21/2016 extended the time limit for taking excise registration of an establishment by a jeweller to 31.07.2016. As per the present and earlier notices in
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the excise duty cannot be levied on the sugar syrup which was not an intermediate product used for the manufacture
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the refund claims relating to the finalization of provisional assessment are not covered under the ambit of Section 11B
The two member bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Ahmedabad, observed that the larger limitation Period doesn't apply to de-bonding post central excise Verification The issue to be
Delhi CESTAT while hearing the appeal of M/s G.P. Ispat Pvt. Limited against the CCE&ST, tribunal quashed the demand since the allegation of clandestine removal has been made only on the basis of alleged shortages
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the central excise duty demand on clean energy cess under in the absence of any law showing exemption from payment.
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that excise duty cannot be levied on the spent solvent Dimethylformamide (DMF) which arose during the manufacture of dutiable Sucralose. Alkem
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand against Pepsico on scrap-veg-refuse from manufacture of exempted goods. The Appellant No.1 is engaged in the
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has held that the Appliance Calibration Test and Customised Upgradation/ Configuration Service of appliances does not amount to “manufacture” under the Central Excise Act, 1944
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the excise duty demand on utilizing cenvated inputs in processing on job work undertaken. The appellant, M/s. Rama Ferro Alloys &
This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in Violation of Regulation of CBLR proven: CESTAT upholds Revocation of Customs Broker License Ms Meenu Rathore CB vs CCE and
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the excise duty is leviable on clearance of colas from the transferor unit under the Central Excise Act,1944. Mahanadi Coalfields
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that demand for excess CENVAT credit can't be based on third party's statement. Shri S P Siddhanta appeared for the
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed Penalty on ground of Order deleting Proceedings against Co-Notices become Final as there was Penalty for Excise Duty Default. The appeal has been preferred by