Balance in Personal Ledger Account is not ‘Excise Duty’, Limitation not Applicable: CESTAT allows Refund of PLA post-GST [Read Order]

Extended Limitation claimed by Department is not valid in absence of Suppression of Fact by Duty payer: CESTAT [Read Order]

Classification of Product only on the basis of Nomenclature under Customs Tariff Act is Baseless: CESTAT [Read Order]

Revenue failed to establish Clandestine Clearance: CESTAT sets aside Demand for Excise duty [Read Order]

Penalty under Rule 26 will not sustain in the absence of Actual Clearance of Goods: CESTAT [Read Order]

Service Provided to Associate Company falls under Category of Export if Service Provider and Recipient are two Distinct Persons: CESTAT [Read Order]