![Excisable goods which are Exempted and Cleared for home consumption without Excise duty payment are Not Entitled to Get Benefit under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Exempted-and-Cleared-for-home-consumption-home-consumption-without-Excise-duty-payment-Excisable-goods-CESTAT-taxscan.jpg "Excisable goods which are Exempted and Cleared for home consumption without Excise duty payment are Not Entitled to Get Benefit under Exemption Notification: CESTAT [Read Order]")
Excisable goods which are Exempted and Cleared for home consumption without Excise duty payment are Not Entitled to Get Benefit under Exemption Notification: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that restriction under Exemption Notification will apply...
![Valuation of Excise Duty on Clearance of Physical Samples of Medicine Must be done in Accordance with Rule 4 of Central Excise (Valuation) Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Central-Excise-Valuation-Rules-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-Excise-Duty-TAXSCAN.jpg "Valuation of Excise Duty on Clearance of Physical Samples of Medicine Must be done in Accordance with Rule 4 of Central Excise (Valuation) Rules: CESTAT [Read Order]")
![Illegal Manufacture and Clearance of Unmanufactured Tobacco: CESTAT upholds Penalty u/r 26 of Central Excise Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Illegal-Manufacture-Manufacture-Manufacture-and-Clearance-of-Unmanufactured-Tobacco-Unmanufactured-Tobacco-taxscan.jpg "Illegal Manufacture and Clearance of Unmanufactured Tobacco: CESTAT upholds Penalty u/r 26 of Central Excise Rules [Read Order]")
![Relief to Hindustan Unilever : CESTAT Quashes Penalty u/r 26 (2) of Central Excise Rules on Issuance of Supplementary Invoices on ground of Non-involvement of Sale [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Hindustan-Unilever-CESTAT-Quashes-Penalty-Central-Excise-Rules-Supplementary-Invoices-Non-involvement-of-Sale-taxscan.jpg "Relief to Hindustan Unilever : CESTAT Quashes Penalty u/r 26 (2) of Central Excise Rules on Issuance of Supplementary Invoices on ground of Non-involvement of Sale [Read Order]")
![Restriction on Availment of CENVAT Credit of Excise Duty on Supplementary Invoices is Applicable only in Case of Clearance of Goods by way of Sale u/r 9(b)(1) of CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CENVAT-Credit-of-Excise-Duty-Supplementary-Invoices-Clearance-of-Goods-Sale-CCR-CESTAT-taxscan.jpg "Restriction on Availment of CENVAT Credit of Excise Duty on Supplementary Invoices is Applicable only in Case of Clearance of Goods by way of Sale u/r 9(b)(1) of CCR: CESTAT [Read Order]")
CESTAT Quashes Penalty imposed on CA u/r 26 of Central Excise Rules on ground of Proper Issuance of Certificate [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on the Chartered Accountant (CA) under rule 26 of the Central Excise Rules,2002 on the...
![CESTAT Quashes Penalty imposed on CA u/r 26 of Central Excise Rules on ground of Proper Issuance of Certificate [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Chartered-Accountant-Penalty-imposed-Central-Excise-Rules-Proper-Issuance-of-Certificate-taxscan.jpg "CESTAT Quashes Penalty imposed on CA u/r 26 of Central Excise Rules on ground of Proper Issuance of Certificate [Read Order]")
Nill Rate of AED applicable on Yarn for the Date of Clearance: CESTAT sets aside Excise Duty Demand on Manufactured Yarn
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Nill Rate of Additional Excise Duty (AED) applicable on Yarn for the Date of Clearance due to...
Payment of Cenvat Credit on inputs used in Exempted goods under Rule 6(3)A of CCR: CESTAT remands as matter pending Supreme Court decision [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) remanded the Payment of Cenvat credit on inputs used in exempted goods under Rule 6(3)A of Cenvat Credit...
![Payment of Cenvat Credit on inputs used in Exempted goods under Rule 6(3)A of CCR: CESTAT remands as matter pending Supreme Court decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Payment-of-Cenvat-Credit-Cenvat-Credit-Exempted-goods-CCR-CESTAT-Supreme-Court-decision-Supreme-Court-taxscan.jpg "Payment of Cenvat Credit on inputs used in Exempted goods under Rule 6(3)A of CCR: CESTAT remands as matter pending Supreme Court decision [Read Order]")
Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that mens rea is necessary ingredient for imposing penalty under Rule 25 of the Central Excise Rules,...
![Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mens-Rea-Mens-Rea-is-Necessary-Ingredient-Necessary-Ingredient-Imposing-Penalty-Central-Excise-Rules-CESTAT-taxscan.jpg "Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order]")
Clearance of Grey Fabrics by Complying Conditions of Rule 20 of Central Excise Rules: CESTAT quashes Excise Duty Demand [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for Central Excise Duty imposed on clandestinely cleared dyed grey fabrics illicitly removed...
![Clearance of Grey Fabrics by Complying Conditions of Rule 20 of Central Excise Rules: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Clearance-of-Grey-Fabrics-Rule-20-of-Central-Excise-Rules-Central-Excise-Rules-CESTAT-quashes-Excise-Duty-Demand-Excise-Duty-Demand-CESTAT-taxscan.jpg "Clearance of Grey Fabrics by Complying Conditions of Rule 20 of Central Excise Rules: CESTAT quashes Excise Duty Demand [Read Order]")
CENVAT Credit of Excise Duty Allowable on Basis of original Copy of Invoice if there is no Dispute about Receipt of Goods in factory u/r 57G(6) of Central Excise Rules: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty was allowable based on the original copy of the invoice if there was no...
![CENVAT Credit of Excise Duty Allowable on Basis of original Copy of Invoice if there is no Dispute about Receipt of Goods in factory u/r 57G(6) of Central Excise Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CENVAT-Credit-Excise-Duty-Original-Copy-Invoice-Dispute-Receipt-Goods-factory-Central-Excise-Rules-CESTAT-TAXSCAN-1.jpg "CENVAT Credit of Excise Duty Allowable on Basis of original Copy of Invoice if there is no Dispute about Receipt of Goods in factory u/r 57G(6) of Central Excise Rules: CESTAT [Read Order]")
Penalisation under Rule 26 of Central Excise Rules, Allowable only if Party is Involved in Various Activities of Handling Goods, Which are Liable for Confiscation: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the Penalisation under Rule 26 of Central Excise Rules is allowed only if party is involved in...
![Penalisation under Rule 26 of Central Excise Rules, Allowable only if Party is Involved in Various Activities of Handling Goods, Which are Liable for Confiscation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Central-Excise-Rules-Central-Excise-Party-is-Involved-in-Various-Activities-of-Handling-Goods-Handling-Goods-CESTAT-Taxscan.jpg "Penalisation under Rule 26 of Central Excise Rules, Allowable only if Party is Involved in Various Activities of Handling Goods, Which are Liable for Confiscation: CESTAT [Read Order]")