![CESTAT quashes Excise Duty on Ashok Leyland Ltd as Black Sand not a by-Product just a waste [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Excise-Duty-Ashok-leyland-Ltd-CESTAT-in-chennai-CESTATExcise-Duty-TAXSCAN.jpg "CESTAT quashes Excise Duty on Ashok Leyland Ltd as Black Sand not a by-Product just a waste [Read Order]")
CESTAT quashes Excise Duty on Ashok Leyland Ltd as Black Sand not a by-Product just a waste [Read Order]
In a recent case, the Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) quashed the excise duty on Ashok Leyland Ltd as...
![Industrial Units not to be Discriminated for Budgetary Support Based Turnover: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Gauhati-High-Court-Turnover-discrimination-Industrial-units-Budgetary-support-taxscan.jpg "Industrial Units not to be Discriminated for Budgetary Support Based Turnover: Gauhati HC [Read Order]")
![No Mens Rea in Tax matters as Non-compliance with Statutory Provisions is Sufficient: CESTAT confirms Seizure of Unaccounted Gutka [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Mens-Rea-Tax-matters-Non-compliance-Statutory-Provisions-CESTAT-Seizure-Unaccounted-Gutka-TAXSCAN.jpg "No Mens Rea in Tax matters as Non-compliance with Statutory Provisions is Sufficient: CESTAT confirms Seizure of Unaccounted Gutka [Read Order]")
![No Demand of Duty for Clearing Goods as per Rule 8 of Central Excise (Valuation) if Report of Deputy Director (Cost) is not provided: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Demand-of-duty-for-clearing-goods-Central-Excise-report-of-Deputy-Director-CESTAT-taxscan.jpg "No Demand of Duty for Clearing Goods as per Rule 8 of Central Excise (Valuation) if Report of Deputy Director (Cost) is not provided: CESTAT [Read Order]")
![No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Penalty-Penalty-Central-Excise-Act-Central-Excise-Act-can-be-imposed-in-absence-of-allegation-for-evasion-of-excise-duty-CESTAT-taxscan.jpg "No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]")
Levy of Excise Duty from 100% EOU would be the Customs Duty payable if Goods manufactured outside India u/s 3(1)(b)(ii) of Central Excise Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Excise duty was to be levied and collected from a 100% Export Oriented Unit (EOU) would the duty of...
![Levy of Excise Duty from 100% EOU would be the Customs Duty payable if Goods manufactured outside India u/s 3(1)(b)(ii) of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Levy-of-Excise-Duty-Customs-Duty-Goods-manufactured-outside-India-Central-Excise-Act-CESTAT-taxscan.jpg "Levy of Excise Duty from 100% EOU would be the Customs Duty payable if Goods manufactured outside India u/s 3(1)(b)(ii) of Central Excise Act: CESTAT [Read Order]")
No provision in CETA or CEA which is akin to Section 149 of Income Tax Act: Delhi HC dismisses Appeal by Commissioner of Customs [Read Order]
The Delhi High Court dismissed the appeal by the commissioner of customs as no provision in CETA or CEA which is akin to Section 149 of the Income Tax Act, 1961. The Commissioner of Customs filed...
![No provision in CETA or CEA which is akin to Section 149 of Income Tax Act: Delhi HC dismisses Appeal by Commissioner of Customs [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-provision-CETA-CEA-akin-Income-Tax-Act-Delhi-HC-dismisses-Commissioner-of-Customs-taxscan.jpg "No provision in CETA or CEA which is akin to Section 149 of Income Tax Act: Delhi HC dismisses Appeal by Commissioner of Customs [Read Order]")
Capital Goods Installed in Marine Terminal Facility Area Considered as Integral Part of Manufacturing Process & Eligible for CENVAT Credit: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai has held that Capital Goods installed in the Marine Terminal Facility (MTF) area are an integral part of the Manufacturing...
![Capital Goods Installed in Marine Terminal Facility Area Considered as Integral Part of Manufacturing Process & Eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Capital-Goods-Installed-Marine-Terminal-Facility-Area-Considered-Integral-Part-Manufacturing-Process-Eligible-CENVAT-Credit-CESTAT-taxscan.jpg "Capital Goods Installed in Marine Terminal Facility Area Considered as Integral Part of Manufacturing Process & Eligible for CENVAT Credit: CESTAT [Read Order]")
Honey is not an Exempted Good, Rule 6 of CCR Not Applicable: CESTAT rules in Favour of Dabur India Ltd [Read Order]
In a ruling in favour of Dabur India Ltd, the Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Rule 6 of the Cenvat Credit Rules, 2004 as Honey is...
![Honey is not an Exempted Good, Rule 6 of CCR Not Applicable: CESTAT rules in Favour of Dabur India Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Honey-is-not-an-Exempted-Good-CESTAT-rules-in-Favour-of-Dabur-India-Ltd-CESTAT-Dabur-India-Ltd-Exempted-Good-taxscan-.jpg "Honey is not an Exempted Good, Rule 6 of CCR Not Applicable: CESTAT rules in Favour of Dabur India Ltd [Read Order]")
No Excise Duty on Valuation under S. 4 A of Physician Sample of Medicaments sold to Dealers for Free Distribution to Doctors: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Excise Duty is not leviable on Valuation under Section 4 A of Central Excise Act , 1944 on the...
![No Excise Duty on Valuation under S. 4 A of Physician Sample of Medicaments sold to Dealers for Free Distribution to Doctors: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Excise-Duty-on-Valuation-Physician-Sample-of-Medicaments-sold-Dealers-for-Free-Distribution-to-Doctors-CESTAT-Free-Distribution-to-Doctors-taxscan.jpg "No Excise Duty on Valuation under S. 4 A of Physician Sample of Medicaments sold to Dealers for Free Distribution to Doctors: CESTAT [Read Order]")
CA Certificate is Sufficient to Discharge Obligation that Incidence of Excise Duty has not Passed on: CESTAT Grants Relief to IOC [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), granted relief to Indian Oil Corporation Ltd (IOC), and noted that Chartered Accountant (CA) Certificate is...
![CA Certificate is Sufficient to Discharge Obligation that Incidence of Excise Duty has not Passed on: CESTAT Grants Relief to IOC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CA-Certificate-Incidence-of-Excise-Duty-CESTAT-IOC-Excise-Duty-CESTAT-Grants-Relief-to-IOC-taxscan.jpg "CA Certificate is Sufficient to Discharge Obligation that Incidence of Excise Duty has not Passed on: CESTAT Grants Relief to IOC [Read Order]")
Delay in filing Appeal Cannot be Condoned If Filed after Expiry of normal period of Sixty days: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that any delay in filing an appeal beyond the extended period of thirty days or after expiry of the normal...
![Delay in filing Appeal Cannot be Condoned If Filed after Expiry of normal period of Sixty days: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-in-filing-Appeal-filing-Appeal-Appeal-CESTAT-Delay-in-filing-Appeal-Cannot-be-Condoned-Taxscan.jpg "Delay in filing Appeal Cannot be Condoned If Filed after Expiry of normal period of Sixty days: CESTAT [Read Order]")