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![Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111695-clandestine-removal-charge-fails-cestat-drops-excise-demand-over-non-compliance.webp "Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]")
Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that THE clandestine removal charge could not be sustained and...
![Input-Output Ratio Insufficient to Prove Clandestine Removal of Pig Iron: CESTAT Quashes Excise Duty Demand and Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/250x150_2110065-00a34278-880f-43b1-a210-4642ee27da66.webp "Input-Output Ratio Insufficient to Prove Clandestine Removal of Pig Iron: CESTAT Quashes Excise Duty Demand and Penalties [Read Order]")
![Dept Relied Only on Third-Party Material to Allege Clandestine Sponge Iron Clearance: CESTAT Quashes Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/03/250x150_2109910-job-work-undertaken-job-work-undertaken-cenvated-inputs-taxscan.webp "Dept Relied Only on Third-Party Material to Allege Clandestine Sponge Iron Clearance: CESTAT Quashes Excise Duty Demand [Read Order]")
![Assumptions and Private Records from Third-Party Premises Cannot Prove Dept. Allegation: CESTAT Quashes ₹67 Cr Excise Duty [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108497-cestat-kolkata-excise-duty-taxscan.webp "Assumptions and Private Records from Third-Party Premises Cannot Prove Dept. Allegation: CESTAT Quashes ₹67 Cr Excise Duty [Read Order]")
![Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/250x150_2108490-electronic-evidence-clandestine-removal-excise-cestat-taxscan.webp "Electronic Evidence without S.36B Certificate, Statements without S.9D Compliance cannot Sustain Clandestine Removal Allegation under Excise: CESTAT [Read Order]")
![No Evidence of Wilful Delay: CESTAT Holds Late Fines Unjustified, Granting Relief to Importer [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2108127-cestat-kolkata-importer-wins-appeal-in-cestat-taxscan.webp "No Evidence of Wilful Delay: CESTAT Holds Late Fines Unjustified, Granting Relief to Importer [Read Order]")
CESTAT Raps Revenue for Presumption-Based Confiscation, Directs Return of Betel Nuts Fit for Consumption [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the absolute confiscation of betel nuts and the penalties imposed on two appellants, holding that...
![CESTAT Raps Revenue for Presumption-Based Confiscation, Directs Return of Betel Nuts Fit for Consumption [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2108068-cestat-kolkatta-betel-nuts-cestat-betel-nut-confiscation-case-taxscan.webp "CESTAT Raps Revenue for Presumption-Based Confiscation, Directs Return of Betel Nuts Fit for Consumption [Read Order]")
CESTAT Confirms OTN Character of Optical Switch Unit, Benefit of 10% BCD under Customs Act Denied [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has upheld the denial of concessional Basic Customs Duty (BCD) on Optical Switch Units, ruling that the...
![CESTAT Confirms OTN Character of Optical Switch Unit, Benefit of 10% BCD under Customs Act Denied [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107921-cha-verification-customs-certificate-taxscan.webp "CESTAT Confirms OTN Character of Optical Switch Unit, Benefit of 10% BCD under Customs Act Denied [Read Order]")
![CESTAT Sets Aside Excise Duty Demand on Sub-Contractor’s Road/Flyover Job-Work as Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/500x300_2106179-cestat-exise-duty-demand-order-taxscan.webp "CESTAT Sets Aside Excise Duty Demand on Sub-Contractor’s Road/Flyover Job-Work as Time-Barred [Read Order]")
![Revenue Neutral Transactions Between Sister Units Not Liable for Excise Demand: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104961-revenue-neutral-transactions-sister-units-liable-excise-demand-cestat-taxscan.webp "Revenue Neutral Transactions Between Sister Units Not Liable for Excise Demand: CESTAT [Read Order]")
![Refundable Loans Not Taxable as Service Advances under Finance Act: CESTAT Allows Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104943-refundable-loans-service-advances-finance-act-cestat-appeal-taxscan.webp "Refundable Loans Not Taxable as Service Advances under Finance Act: CESTAT Allows Appeal [Read Order]")
Short Delay in CENVAT Debit Not Non-Payment of Duty: CESTAT Quashes ₹12.59 Crore Demand Against ITC Limited [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a short delay in debiting CENVAT credit cannot be treated as non-payment of excise duty. The tribunal...
![Short Delay in CENVAT Debit Not Non-Payment of Duty: CESTAT Quashes ₹12.59 Crore Demand Against ITC Limited [Read Order]](https://images.taxscan.in/h-upload/2025/11/10/500x300_2103777-cenvat-debit-non-payment-of-duty-cestat-cestat-quashes-itc-limited-taxscan.webp "Short Delay in CENVAT Debit Not Non-Payment of Duty: CESTAT Quashes ₹12.59 Crore Demand Against ITC Limited [Read Order]")