![Turnkey Assembly Not ‘Manufacture’: CESTAT Rules Larsen & Toubro Not Liable to Excise Duty on RLMS Units [Read Order]](https://images.taxscan.in/h-upload/2026/03/18/2129566-larsen-toubrojpg.webp "Turnkey Assembly Not ‘Manufacture’: CESTAT Rules Larsen & Toubro Not Liable to Excise Duty on RLMS Units [Read Order]")
Turnkey Assembly Not ‘Manufacture’: CESTAT Rules Larsen & Toubro Not Liable to Excise Duty on RLMS Units [Read Order]
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal(CESTAT) ruled that the work done by Larsen & Toubro (ECC Division)...
![Strapping Not Packaging: CESTAT Rules MRF Tyres Bound with Plastic Straps Not Liable to S.4A Excise Valuation [Read Order]](https://images.taxscan.in/h-upload/2026/03/17/2129500-strapping-not-packagingjpg.webp "Strapping Not Packaging: CESTAT Rules MRF Tyres Bound with Plastic Straps Not Liable to S.4A Excise Valuation [Read Order]")
![Rule 9(1)(b) Not Applicable as Suppression Alleged does not have Supporting Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126814-suppression-alleged-does-not-supporting-evidence-cestat-taxscan.webp "Rule 9(1)(b) Not Applicable as Suppression Alleged does not have Supporting Evidence: CESTAT [Read Order]")
![Excise Duty on Royalty Confirmed Only For Normal Period: CESTAT sets aside Extended Limitation, Penalty and Interest Demand [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126619-excise-duty-on-royalty-confirmed-only-for-normal-period-taxscan.webp "Excise Duty on Royalty Confirmed Only For Normal Period: CESTAT sets aside Extended Limitation, Penalty and Interest Demand [Read Order]")
Buyers cannot be Treated as Related Persons Merely Due To Common Promoters or Minority Shareholding: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the buyers cannot be said to be related persons or inter-connected undertakings under Section 4 of the Central...
![Buyers cannot be Treated as Related Persons Merely Due To Common Promoters or Minority Shareholding: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126631-share-holdingjpg.webp "Buyers cannot be Treated as Related Persons Merely Due To Common Promoters or Minority Shareholding: CESTAT [Read Order]")
Area Based Excise Refunds Cannot be Recovered Once Eligibility Settled: CESTAT Quashes ₹8.78 Crore Demand on GAIL [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has set aside an excise demand of ₹8.78 crore holding that refunds paid under a statutory area-based exemption cannot...
![Area Based Excise Refunds Cannot be Recovered Once Eligibility Settled: CESTAT Quashes ₹8.78 Crore Demand on GAIL [Read Order]](https://images.taxscan.in/h-upload/2026/02/19/2126345-area-based-excise-refunds-1jpg.webp "Area Based Excise Refunds Cannot be Recovered Once Eligibility Settled: CESTAT Quashes ₹8.78 Crore Demand on GAIL [Read Order]")
Electricity Consumption alone Cannot Establish Suppressed Manufacture: CESTAT Rejects Excise Demand on Scented Supari [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the consumption of electricity cannot form the sole basis for making an allegation of...
![Electricity Consumption alone Cannot Establish Suppressed Manufacture: CESTAT Rejects Excise Demand on Scented Supari [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126218-electricity-consumption-alone-cannot-establish-suppressed-manufacture-cestat-rejects-excise-demand-scented-supari.webp "Electricity Consumption alone Cannot Establish Suppressed Manufacture: CESTAT Rejects Excise Demand on Scented Supari [Read Order]")
Non Adoption Of MRP Based Valuation Not Form any Wilful Suppression: CESTAT Sets Aside ₹1.18 Cr Excise Demand On Universal Colours India [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal(CESTAT) held that non adoption of MRP valuation under Section 4A of the Central Excise Act, 1944 does not constitute...
![Non Adoption Of MRP Based Valuation Not Form any Wilful Suppression: CESTAT Sets Aside ₹1.18 Cr Excise Demand On Universal Colours India [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126207-universal-colours-india-cestatjpg.webp "Non Adoption Of MRP Based Valuation Not Form any Wilful Suppression: CESTAT Sets Aside ₹1.18 Cr Excise Demand On Universal Colours India [Read Order]")
CBIC Exempts Excise Duty on Unbranded, Non-Retail Unmanufactured Tobacco and Refuse, Retains 18% Levy on Others [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has issued an amendment notification dated 1 February, 2026, now exempting unmanufactured tobacco and tobacco refuse that do not bear a brand...
![CBIC Exempts Excise Duty on Unbranded, Non-Retail Unmanufactured Tobacco and Refuse, Retains 18% Levy on Others [Read Notification]](https://images.taxscan.in/h-upload/2026/02/02/2123361-cbic-exempts-excise-duty-unmanufactured-tobacco-refuse-taxscan.webp "CBIC Exempts Excise Duty on Unbranded, Non-Retail Unmanufactured Tobacco and Refuse, Retains 18% Levy on Others [Read Notification]")
Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that mere shortage of sugar does not establish clandestine removal in the absence of corroborative...
![Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/2117717-cestat-allahabad-shortage-of-sugar-sugar-shortage-mere-shortage-of-sugar-taxscan.webp "Mere Shortage of Sugar Does Not Establish Clandestine Removal without Corroborative Evidence: CESTAT [Read Order]")
Incidence of Differential Duty Not Transferred to Third Parties: CESTAT Grants BPCL’s ₹6.6Cr Protest Refund u/s 11B [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has allowed Bharat Petroleum Corporation Limited’s refund claim of ₹6.62 crore, ruling that the differential...
![Incidence of Differential Duty Not Transferred to Third Parties: CESTAT Grants BPCL’s ₹6.6Cr Protest Refund u/s 11B [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/2117152-incidence-duty-transferred-third-parties-cestat-grants-bpcl-protest-refund-taxscan.webp "Incidence of Differential Duty Not Transferred to Third Parties: CESTAT Grants BPCL’s ₹6.6Cr Protest Refund u/s 11B [Read Order]")