![Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114193-audi-alteram-partem-prevails-kerala-hc-holds-failure-to-record-statement-us-108-no-bar-to-defence-sets-aside-penalties-in-gold-smuggling-case-taxscan.webp "Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]")
Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]
The Kerala High Court has refused to interfere with the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) arising from the...
![Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113424-customs-cannot-withhold-provisional-release-highly-specialised-equipment-absence-centralised-monitoring-cestat-taxscan.webp "Customs Cannot Withhold Provisional Release of Used Highly Specialised Equipment in Absence of Centralised Monitoring: CESTAT [Read Order]")
![Transport of Minerals Inside Mines Is Not ‘Mining Service’: CESTAT Rejects Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113228-transport-minerals-inside-mines-not-mining-service-cestat-rejects-service-tax-demand-taxscan.webp "Transport of Minerals Inside Mines Is Not ‘Mining Service’: CESTAT Rejects Service Tax Demand [Read Order]")
![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/2025/12/18/250x150_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]")
‘Saffron’ capable of use as Food Flavour and Colour: CESTAT quashes Confiscation and Duty Demand on alleged Misuse [Read Order]
In a major ruling, the Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) quashed the confiscation and duty demand on the alleged misuse of 'Saffron' capable of use as...
![‘Saffron’ capable of use as Food Flavour and Colour: CESTAT quashes Confiscation and Duty Demand on alleged Misuse [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/saffron.jpg "‘Saffron’ capable of use as Food Flavour and Colour: CESTAT quashes Confiscation and Duty Demand on alleged Misuse [Read Order]")
Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted benefit of Small Scale Industry (SSI) exemption as the turnover was less than 4 lakhs in the relevant...
![Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/SSI-Financial-year-CESTAT-SSI-exemption-taxscan.jpg "Turnover was less than 4 lakhs in relevant FY: CESTAT grants benefit of SSI exemption [Read Order]")
Excise Notification has to be Interpreted in Language Written: CESTAT grants Exemption on Investment in Plant and Machinery [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted exemption on investment in plant and machinery and observed that the excise notification has to be interpreted in language...
![Excise Notification has to be Interpreted in Language Written: CESTAT grants Exemption on Investment in Plant and Machinery [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Excise-Notification-CESTAT-grants-exemption-Investment-in-Plant-and-Machinery-taxscan.jpg "Excise Notification has to be Interpreted in Language Written: CESTAT grants Exemption on Investment in Plant and Machinery [Read Order]")
![CBIC Chairman releases e-compendium of Pro-Revenue CESTAT Case Laws [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/09/CBIC-CBIC-Chairman-CBIC-Chairman-releases-e-compendium-e-compendium-Pro-Revenue-CESTAT-CESTAT-Case-Laws-taxscan-1.jpg "CBIC Chairman releases e-compendium of Pro-Revenue CESTAT Case Laws [Read Notification]")
‘Veterinary Services’ and ‘Technical and Laboratory Testing Services’ not taxable under Business Auxiliary Services [Read Order]
The Bombay High Court observed that ‘Veterinary Services’ and ‘Technical and Laboratory Testing Services’ not taxable under Business Auxiliary Services. The Excise Department directed Appellant,...
No Suppression of Facts as Goods were Cleared by Appropriate Invoice: CESTAT quashes Penalty on Director of Company [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed penalty on the Director of the company on the ground that there was no suppression of facts as goods were cleared by...
![No Suppression of Facts as Goods were Cleared by Appropriate Invoice: CESTAT quashes Penalty on Director of Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Suppression-Suppression-Appropriate-Invoice-CESTAT-taxscan.jpg "No Suppression of Facts as Goods were Cleared by Appropriate Invoice: CESTAT quashes Penalty on Director of Company [Read Order]")
Entire Demand Beyond Normal Period is not Sustainable: CESTAT quashes Service Tax Demand on Hiring of Buses to MSRTC under ‘Rent a Cab Operator Service’ [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed service tax demand on hiring of the buses to Maharashtra State Road Transport Corporation (MSRTC) under ‘Rent a Cab operator...
![Entire Demand Beyond Normal Period is not Sustainable: CESTAT quashes Service Tax Demand on Hiring of Buses to MSRTC under ‘Rent a Cab Operator Service’ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Entire-Demand-Beyond-Normal-Period-is-not-Sustainable-Demand-Entire-Demand-Normal-Period-Sustainable-CESTAT-MSRTC-taxscan.jpg "Entire Demand Beyond Normal Period is not Sustainable: CESTAT quashes Service Tax Demand on Hiring of Buses to MSRTC under ‘Rent a Cab Operator Service’ [Read Order]")