![Penalty u/r 209A of Central Excise Limited to Individuals Dealing with Confiscable Goods, Not Applicable to Partnership Firms: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Ahmedabad-Confiscable-Goods-Central-Excise-Limited-Customs-Excise-and-Service-Tax-Appellate-Tribunal-taxscan.jpg "Penalty u/r 209A of Central Excise Limited to Individuals Dealing with Confiscable Goods, Not Applicable to Partnership Firms: CESTAT [Read Order]")
Penalty u/r 209A of Central Excise Limited to Individuals Dealing with Confiscable Goods, Not Applicable to Partnership Firms: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that penalties under Rule 209A of the Central Excise...
![Notification does not Mandate IT Software Service Registration for Claiming CENVAT Credit Refund on Undisputed Exports: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Ahmedabad-Excise-and-Customs-CENVAT-Credit-Refund-TAXSCAN.jpg "Notification does not Mandate IT Software Service Registration for Claiming CENVAT Credit Refund on Undisputed Exports: CESTAT [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 22]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Excise-and-Customs-CESTAT-Annul-Digest-CESTAT-Tax-cases-Customs-Tax-Cases-CESTAT-judgments-TAXSCAN-1.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 22]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 18]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Excise-and-Customs-CESTAT-Annul-Digest-CESTAT-Tax-cases-Customs-Tax-Cases-CESTAT-judgments-TAXSCAN-2.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 18]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 17]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Annual-Digest-2024-CESTAT-Annual-Digest-Annual-Digest-2024-Taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 17]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 4]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Annual-Digest-2024-CESTAT-Indirect-Tax-taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 4]")
Burden of Proof Lies on Customs Dept to prove Allegation of Country of Origin for ADD: CESTAT drops ADD Demand on Unmarked Pallets [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the burden of proof lies on the Customs Department to establish allegations of the country of...
![Burden of Proof Lies on Customs Dept to prove Allegation of Country of Origin for ADD: CESTAT drops ADD Demand on Unmarked Pallets [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Customs-Department-ADD-Demand-CESTAT-Drops-ADD-Demand-TAXSCAN.jpg "Burden of Proof Lies on Customs Dept to prove Allegation of Country of Origin for ADD: CESTAT drops ADD Demand on Unmarked Pallets [Read Order]")
Customs duty cannot be demanded jointly and severally: CESTAT quashes penalty u/s 114A [Read Order]
Recently, the Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the customs duty could not be demanded jointly and severally and quashed the penalty that...
![Customs duty cannot be demanded jointly and severally: CESTAT quashes penalty u/s 114A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Customs-duty-cannot-be-demanded-CESTAT-quashes-penalty-CESTAT-taxscan.jpg "Customs duty cannot be demanded jointly and severally: CESTAT quashes penalty u/s 114A [Read Order]")
Refund for 4% SAD on Imports Claimed After New Evidence Emerges: CESTAT Orders Verification Despite Initial Voluntary Withdrawal [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) directed verification of newly discovered evidence for a Rs. 1,57,818 refund claim of 4% SAD, despite its...
![Refund for 4% SAD on Imports Claimed After New Evidence Emerges: CESTAT Orders Verification Despite Initial Voluntary Withdrawal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Refund-SAD-on-Imports-Claimed-Evidence-Emerges-CESTAT-Orders-Verification-Despite-Voluntary-Withdrawal-TAXSCAN.jpg "Refund for 4% SAD on Imports Claimed After New Evidence Emerges: CESTAT Orders Verification Despite Initial Voluntary Withdrawal [Read Order]")
Interest on Delayed Refund Payable Three Months from Refund Application Date, Not from Commissioner (Appeals) Order: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that interest on sanctioned refunds under customs laws is payable from three months after the application...
![Interest on Delayed Refund Payable Three Months from Refund Application Date, Not from Commissioner (Appeals) Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Interest-on-Delayed-Refund-Payable-Refund-Application-Date-Commissioner-Appeals-Order-CESTAT-TAXSCAN.jpg "Interest on Delayed Refund Payable Three Months from Refund Application Date, Not from Commissioner (Appeals) Order: CESTAT [Read Order]")
Employee cannot be Penalized for Company’s Inadvertent Mistake in CENVAT Credit Claim without Proof of Malafide Intent: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that an employee cannot be held liable for a company's inadvertent error in claiming CENVAT credit...
![Employee cannot be Penalized for Company’s Inadvertent Mistake in CENVAT Credit Claim without Proof of Malafide Intent: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Ahmedabad-CENVAT-Credit-Claim-Penalized-for-Companys-Inadvertent-Mistake-taxscan.jpg "Employee cannot be Penalized for Company’s Inadvertent Mistake in CENVAT Credit Claim without Proof of Malafide Intent: CESTAT [Read Order]")