![Rule 96ZP of Central Excise Rules,1944 declared as Ultra Vires by Supreme Court: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Central-Excise-Rules-1944-Central-Excise-Rules-Rule-96ZP-of-Central-Excise-Rules-1944-declared-as-Ultra-Vires-by-Supreme-Court-CESTAT-deletes-Penalty-Supreme-Court-CESTAT-Penalty-Taxscan.jpg "Rule 96ZP of Central Excise Rules,1944 declared as Ultra Vires by Supreme Court: CESTAT deletes Penalty [Read Order]")
Rule 96ZP of Central Excise Rules,1944 declared as Ultra Vires by Supreme Court: CESTAT deletes Penalty [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) deleted the penalty demanded and held that Rule 96zp of Central...
![CESTAT quashes Excise Duty Demand, invalidates Restriction on Cenvat Credit Utilization during Default [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-CESTAT-Kolkata-Excise-Duty-Cenvat-credit-Central-Excise-Rules-Taxscan.jpg "CESTAT quashes Excise Duty Demand, invalidates Restriction on Cenvat Credit Utilization during Default [Read Order]")
![Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Royal-Enfield-enrichment-Refund-arising-Provisional-Assessment-CESTAT-TAXSCAN.jpg "Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]")
![Transfer of Cases to call book and reviving after a long gap without any reasonable explanation is not allowable: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Transfer-of-Cases-call-book-reasonable-explanation-Orissa-High-Court-taxscan.jpg "Transfer of Cases to call book and reviving after a long gap without any reasonable explanation is not allowable: Orissa HC [Read Order]")
![Demand for excess CENVAT Credit cant be based on Third Partys Statement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Demand-for-excess-CENVAT-credit-third-partys-statement-CESTAT-Taxscan.jpg "Demand for excess CENVAT Credit cant be based on Third Partys Statement: CESTAT [Read Order]")
Re-Export of Imported Waste Oil is not allowable as it is prohibited under the Central Excise Rule: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the re-export of Imported waste oil is not allowable as it is prohibited under the Central Excise...
![Re-Export of Imported Waste Oil is not allowable as it is prohibited under the Central Excise Rule: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Imported-Waste-Oil-Re-Export-Re-Export-of-Imported-Waste-Oil-Central-Excise-Rule-CESTAT-taxscan.jpg "Re-Export of Imported Waste Oil is not allowable as it is prohibited under the Central Excise Rule: CESTAT [Read Order]")
Penalty under Rule 26 Central Excise Rules cannot be imposed for issuance of bogus LR when period involved is prior to amendment: CESTAT [Read Order]
The Division Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), ruled that penalty under Rule 26 of Central Excise Rules, 2002 cannot be imposed for issuance of bogus LR when...
![Penalty under Rule 26 Central Excise Rules cannot be imposed for issuance of bogus LR when period involved is prior to amendment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Penalty-Central-Excise-Rules-Central-Excise-bogus-LR-amendment-CESTAT-taxscan.jpg "Penalty under Rule 26 Central Excise Rules cannot be imposed for issuance of bogus LR when period involved is prior to amendment: 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 against clandestine removal and no penalty sustained...
![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]")
Press Mud generated as a By product during Manufacture of Sugar can’t be treated as Exempted Products: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that the Bagasse/ Press mud produced during the course of manufacture of sugar cannot be treated as exempted...
![Press Mud generated as a By product during Manufacture of Sugar can’t be treated as Exempted Products: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Press-Mud-product-Sugar-Exempted-Products-CESTAT-taxscan.jpg "Press Mud generated as a By product during Manufacture of Sugar can’t be treated as Exempted Products: CESTAT [Read Order]")
GST Dept cannot ignore effects of Technical Glitches in GSTN: Gujarat HC allows Manual filing of GSTR-6 [Read Order]
The Gujarat High Court held that the department cannot raise their hands in despair saying that it is not possible to correct or take care of the technical glitches. The Petitioner M/S Bodal...
![GST Dept cannot ignore effects of Technical Glitches in GSTN: Gujarat HC allows Manual filing of GSTR-6 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Department-Technical-Glitches-GSTN-Gujarat-High-Court-Manual-filing-GSTR-6-Taxscan.jpg "GST Dept cannot ignore effects of Technical Glitches in GSTN: Gujarat HC allows Manual filing of GSTR-6 [Read Order]")
CESTAT reduces Penalty for wrongly availing CENVAT Credit on Invoices without Actual Receipt of Inputs [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal has reduced the penalty for wrongly availing CENVAT credit on invoices without actual receipt of inputs. Based on the...
![CESTAT reduces Penalty for wrongly availing CENVAT Credit on Invoices without Actual Receipt of Inputs [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/CESTAT-Penalty-Wrongly-availing-CENVAT-credit-Invoices-Actual-Receipt-Inputs-Taxscan.jpg "CESTAT reduces Penalty for wrongly availing CENVAT Credit on Invoices without Actual Receipt of Inputs [Read Order]")
Departmental Appeal not maintainable before HC if monetary limit involved is less than Rs.1 crore: Karnataka HC [Read Judgment]
The Karnataka High Court ruled that the Departmental Appeal before the High Court if monetary limit involved is less than Rs.1 crore. The respondent authority has argued that the monetary limit...
![Departmental Appeal not maintainable before HC if monetary limit involved is less than Rs.1 crore: Karnataka HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/05/Departmental-Appeal-monetary-limit-Karnataka-HC-taxscan.jpg "Departmental Appeal not maintainable before HC if monetary limit involved is less than Rs.1 crore: Karnataka HC [Read Judgment]")