![Duty u/s 11A(2) of Central Excise Act Not Imposable as Duty has Paid before Issuance of SCN: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Central-Excise-Act-Central-Excise-Paid-before-Issuance-of-SCN-Issuance-of-SCN-CESTAT-show-cause-notice-TAXSCAN.jpg "Duty u/s 11A(2) of Central Excise Act Not Imposable as Duty has Paid before Issuance of SCN: CESTAT [Read Order]")
Duty u/s 11A(2) of Central Excise Act Not Imposable as Duty has Paid before Issuance of SCN: CESTAT [Read Order]
In a recent case, the Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that duty under section 11A(2) of...
![Appeal abates once NCLT approves Resolution Plan, says CESTAT in Patanjali Food’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Appeal-NCLT-Resolution-Plan-Patanjali-CESTAT-Patanjali-Foods-appeal-taxscan.jpg "Appeal abates once NCLT approves Resolution Plan, says CESTAT in Patanjali Food’s Appeal [Read Order]")
![Appeal before tribunal abates as per Rule 22 of CESTAT (Procedure) Rules, when NCLT approves Resolution Plan: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Appeal-tribunal-abates-CESTAT-NCLT-resolution-plan-CESTAT-TAXSCAN.jpg "Appeal before tribunal abates as per Rule 22 of CESTAT (Procedure) Rules, when NCLT approves Resolution Plan: CESTAT [Read Order]")
![CESTAT Quashes Excise Duty Demand on Clearance of TOR Steels on ground of Absence of Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Clearance-of-TOR-Steels-TOR-Steels-Absence-of-Corroborative-Evidence-Corroborative-Evidence-taxscan.jpg "CESTAT Quashes Excise Duty Demand on Clearance of TOR Steels on ground of Absence of Corroborative Evidence [Read Order]")
![Consumption of Electricity cannot be the basis to Determine Production and Clearance of Goods for Excise Duty Demand: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Consumption-of-Electricity-Electricity-Determine-Production-Production-Clearance-of-Goods-Goods-taxscan.jpg "Consumption of Electricity cannot be the basis to Determine Production and Clearance of Goods for Excise Duty Demand: CESTAT [Read Order]")
CESTAT Abates Service Tax Appeal as per Rule 22 of CESTAT Procedure Rules on ground of Non-filing of Application by Liquidator [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) abated the service tax appeal as per Rule 22 of CESTAT procedure rules,1982 on the grounds of non-filing of...
![CESTAT Abates Service Tax Appeal as per Rule 22 of CESTAT Procedure Rules on ground of Non-filing of Application by Liquidator [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Abates-Service-Tax-Appeal-Abates-Service-Tax-Appeal-Service-Tax-Appeal-CESTAT-Abates-Rule-22-of-CESTAT-Procedure-TAXSCAN.jpg "CESTAT Abates Service Tax Appeal as per Rule 22 of CESTAT Procedure Rules on ground of Non-filing of Application by Liquidator [Read Order]")
Quantity of Bulk Liquid Cargo received in Shore Tank should be considered for Determination of Assessable Value of Customs Duty: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that in the case of bulk liquid cargo, the quantity received in the shore tank be considered for...
![Quantity of Bulk Liquid Cargo received in Shore Tank should be considered for Determination of Assessable Value of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Quantity-Bulk-Liquid-Liquid-Bulk-Liquid-Cargo-Liquid-Cargo-Quantity-of-Bulk-Liquid-Cargo-Quantity-of-Bulk-Liquid-Cargo-received-in-Shore-Tank-taxscaan.jpg "Quantity of Bulk Liquid Cargo received in Shore Tank should be considered for Determination of Assessable Value of Customs Duty: CESTAT [Read Order]")
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]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the valuation of excise duty on the clearance of physical samples of medicines should be done under...
![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]")
Assessable Value of Excise Duty of Final products Leaving Factory of Job Worker would be the Cost of Raw Materials and Processing Charges on Manufacture of Insulated Copper conductors : CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the assessable value of excise duty of final products leaving the factory of job workers would be the...
Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise Service Tax Appellate Tribunal (CESTAT) held that service tax can be levied on the guarantee commission which was paid to the State Government of Karnataka...
![Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-income-tax-income-tax-State-Government-of-Karnataka-Excise-and-Service-Tax-Appellate-Tribuna-TAXSCAN.jpg "Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]")
No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the penalty cannot be imposed only based on hearsay evidence, or the incriminating statement of...
![No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Penalty-Hearsay-Evidence-Incriminating-Statement-co-accused-Absence-Corroborative-Evidence-CESTAT-taxscan-1.jpg "No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]")
Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax can be levied on the guarantee commission which was paid to the State Government of...
![Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/State-Government-of-Karnataka-CESTAT-Service-Tax-Guarantee-commission-TAXCAN.jpg "Service Tax Leviable on Guarantee commission paid to State Government of Karnataka for providing Irrevocable guarantee in Raising funds from Debt market: CESTAT [Read Order]")