![Cogent Evidence is needed to establish a Charge against Clandestine Removal, No Penalty sustained under Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Cogent-evidence-penalty-Central-Excise-Act-CESTAT-taxscan.jpg "Cogent Evidence is needed to establish a Charge against Clandestine Removal, No Penalty sustained under Central Excise Act: CESTAT [Read Order]")
Cogent Evidence is needed to establish a Charge against Clandestine Removal, No Penalty sustained under Central Excise Act: CESTAT [Read Order]
The Delhi bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that cogent evidence is needed to establish a charge...
![No Demand Sustainable Merely on Shortage and Statements of Persons, who has not Cross-Examined: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Demand-Shortage-Statements-Persons-CESTAT-taxscan.jpeg "No Demand Sustainable Merely on Shortage and Statements of Persons, who has not Cross-Examined: CESTAT [Read Order]")
![Manufacture of Alcoholic Liquors is State Subject: No Central Excise Duty on Manufacture of Carbon Dioxide Gas during Manufacture of Beer [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Manufacture-Alcoholic-Liquors-Central-Excise-Dut-Carbon-Dioxide-Gas-taxscan.jpeg "Manufacture of Alcoholic Liquors is State Subject: No Central Excise Duty on Manufacture of Carbon Dioxide Gas during Manufacture of Beer [Read Order]")
![Assesse is entitled for an Interest of 12% on Pre-Deposit Amount u/s 35F: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Assesse-Interest-Pre-Deposit-Amount-CESTAT-Section-35F-Taxscan.jpeg "Assesse is entitled for an Interest of 12% on Pre-Deposit Amount u/s 35F: CESTAT [Read Order]")
![Interest of Refund: Dept cannot invoke Benefit of Extended Limitation in the absence of Fraud on the part of Taxpayer, rules CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Interest-Refund-department-Extended-Limitation-Fraud-Taxpayer-CESTAT-Taxscan.jpeg "Interest of Refund: Dept cannot invoke Benefit of Extended Limitation in the absence of Fraud on the part of Taxpayer, rules CESTAT [Read Order]")
Activity of Repacking from Retail to Bulk and Labelling does not amount to 'Manufacture': CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad bench has held that the activity of repacking from retail to bulk and labelling do not amount to manufacture under the...
![Activity of Repacking from Retail to Bulk and Labelling does not amount to Manufacture: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CESTAT-Hyderabad-Activity-of-Repacking-Retail-Bulk-Labelling-Manufacture-CESTAT-Taxscan.jpeg "Activity of Repacking from Retail to Bulk and Labelling does not amount to Manufacture: CESTAT [Read Order]")
![CBIC amends Concessional Excise Duty Rate in order to align with HS 2022 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/12/CBIC-Concessional-Excise-Duty-Rate-HS-2022-Taxscan.jpg "CBIC amends Concessional Excise Duty Rate in order to align with HS 2022 [Read Notification]")
Limitation not applicable to Refund of Customs Duty paid in Excess: CESTAT grants Relief to FCI OEN Connectors [Read Order]
In a major relief to FCI OEN Connectors, the Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that limitation not applicable to refund of customs duty paid in...
![Limitation not applicable to Refund of Customs Duty paid in Excess: CESTAT grants Relief to FCI OEN Connectors [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/69e4364b-4652-4ff8-815b-f31779cd7767.jpg "Limitation not applicable to Refund of Customs Duty paid in Excess: CESTAT grants Relief to FCI OEN Connectors [Read Order]")
CESTAT deletes penalty imposed under Chewing Tobacco and Unmanufactured Tobacco Packing Machines [Read Order]
The Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), New Delhi Bench deleted the penalty imposed under Chewing Tobacco and Unmanufactured Tobacco Packing Machines. The appellant, M/s....
![CESTAT deletes penalty imposed under Chewing Tobacco and Unmanufactured Tobacco Packing Machines [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/CESTAT-penalty-Chewing-Tobacco-Unmanufactured-Tobacco-Packing-Machines-Taxscan-1.jpeg "CESTAT deletes penalty imposed under Chewing Tobacco and Unmanufactured Tobacco Packing Machines [Read Order]")
Refund of Security Deposit made for Payment of Duty shall be based on Equity Principle, beyond the scope of S. 11B of Central Excise Act: CESTAT [Read Order]
A claim for refund of deposits lying with the department falls beyond the scope ofSec.11B(1) of the Central Excise Act, says the Customs, Excise, and Service Tax Appellate Tribunal. The...
![Refund of Security Deposit made for Payment of Duty shall be based on Equity Principle, beyond the scope of S. 11B of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Refund-of-Security-Deposit-Payment-of-Duty-Equity-Principle-Central-Excise-Act-CESTAT-Taxscan.jpg "Refund of Security Deposit made for Payment of Duty shall be based on Equity Principle, beyond the scope of S. 11B of Central Excise Act: CESTAT [Read Order]")