![Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/500x300_2112305-dept-fails-re-test-samples-examined-govt-valuer-cestat-quashes-penalties-lack-evidence-precious-stones-over-invoicing.webp "Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]")
Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]
The Kolkata Bench ofCustoms, Excise & Service Tax Appellate Tribunal (CESTAT) set aside penalties imposed on a government-approved valuer in an...
![Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113770-excise-duty-refund-post-clearance-duty-incidence-excise-duty-refund-allowed-unregistered-dealers-taxscan.webp "Excise Duty Refund on Post-Clearance Discounts Allowed Where Duty Incidence Not Passed On and Dealers are Unregistered: CESTAT [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]](https://images.taxscan.in/h-upload/2025/12/06/250x150_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]")
![CESTAT allows CENVAT Credit to Adhunik Industries, Holds Denial based on Technical Objections Unsustainable [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111939-cestat-allows-cenvat-credit-taxscan.jfif "CESTAT allows CENVAT Credit to Adhunik Industries, Holds Denial based on Technical Objections Unsustainable [Read Order]")
Penalty Not Sustainable when Customs Ignores Assessee’s Valuation: CESTAT Quashes Penalties of Rs 1.57 Crore [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Kolkata, has set aside the penalties imposed upon appellant, a Government approved valuer, under Sections 112(a)(iii) and...
![Penalty Not Sustainable when Customs Ignores Assessee’s Valuation: CESTAT Quashes Penalties of Rs 1.57 Crore [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111929-penalty-not-sustainabler-customs-assessee-valuation-cestat-penalties-taxscan.webp "Penalty Not Sustainable when Customs Ignores Assessee’s Valuation: CESTAT Quashes Penalties of Rs 1.57 Crore [Read Order]")
Gold Seizure by Customs: CESTAT says Dept failed to prove Seized Gold is Foreign and Smuggled, Orders Release [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) Bench at Kolkata held that the Department failed to establish the foreign origin or smuggled nature of the gold, in a case ...
![Gold Seizure by Customs: CESTAT says Dept failed to prove Seized Gold is Foreign and Smuggled, Orders Release [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111930-gold-seizure-customs-cestat-failed-seized-gold-foreign-smuggled-orders-release-taxscan.webp "Gold Seizure by Customs: CESTAT says Dept failed to prove Seized Gold is Foreign and Smuggled, Orders Release [Read Order]")
Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that THE clandestine removal charge could not be sustained and the demand of ₹97.9 lakh was required to be set...
![Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111695-clandestine-removal-charge-fails-cestat-drops-excise-demand-over-non-compliance.webp "Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]")
Input-Output Ratio Insufficient to Prove Clandestine Removal of Pig Iron: CESTAT Quashes Excise Duty Demand and Penalties [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal set aside an excise duty demand exceeding ₹5.10 crore relating to alleged clandestine clearance of pig iron, holding...
![Input-Output Ratio Insufficient to Prove Clandestine Removal of Pig Iron: CESTAT Quashes Excise Duty Demand and Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110065-00a34278-880f-43b1-a210-4642ee27da66.webp "Input-Output Ratio Insufficient to Prove Clandestine Removal of Pig Iron: CESTAT Quashes Excise Duty Demand and Penalties [Read Order]")
Dept Relied Only on Third-Party Material to Allege Clandestine Sponge Iron Clearance: CESTAT Quashes Excise Duty Demand [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal set aside an excise duty demand alleging clandestine clearance of sponge iron, holding that the proceedings were ...
![Dept Relied Only on Third-Party Material to Allege Clandestine Sponge Iron Clearance: CESTAT Quashes Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/500x300_2109910-job-work-undertaken-job-work-undertaken-cenvated-inputs-taxscan.webp "Dept Relied Only on Third-Party Material to Allege Clandestine Sponge Iron Clearance: CESTAT Quashes Excise Duty Demand [Read Order]")
Assumptions and Private Records from Third-Party Premises Cannot Prove Dept. Allegation: CESTAT Quashes ₹67 Cr Excise Duty [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a confirmed Central Excise Duty demand of approximately ₹67 Crores and ruled that allegations of ...
![Assumptions and Private Records from Third-Party Premises Cannot Prove Dept. Allegation: CESTAT Quashes ₹67 Cr Excise Duty [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108497-cestat-kolkata-excise-duty-taxscan.webp "Assumptions and Private Records from Third-Party Premises Cannot Prove Dept. Allegation: CESTAT Quashes ₹67 Cr Excise Duty [Read Order]")
Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the allegation of clandestine removal of excisable goods cannot be sustained when the core evidence...
![Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108490-electronic-evidence-clandestine-removal-excise-cestat-taxscan.webp "Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]")