Rule 8(3A) of Central Excise Rules is Ultra Vires: CESTAT quashes Excise Duty Demand, Invalidates Restriction on Cenvat credit Utilization during Default
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the excise duty demand and invalidated the restriction...
![Physical Verification of Business Premises not an Obligation upon Customs Broker, under Rule 10(n) of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-CBLR-Customs-Broker-obligation-taxscan.jpg "Physical Verification of Business Premises not an Obligation upon Customs Broker, under Rule 10(n) of CBLR: CESTAT [Read Order]")
![Relief to Bata: CESTAT quashes Central Excise Duty Demand as no Under-Valuation in Costing of Footwear Components [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Bat-CESTAT-Central-Excise-Duty-Demand-Central-Excise-Duty-Under-Valuation-in-Costing-of-Footwear-Components-Costing-of-Footwear-Components-taxscan.jpg "Relief to Bata: CESTAT quashes Central Excise Duty Demand as no Under-Valuation in Costing of Footwear Components [Read Order]")
![Foreign Markings Ipso Facto does not prove Smuggled Nature of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Foreign-Markings-Ipso-Facto-Smuggled-Nature-of-Goods-CESTAT-TAXSCAN.jpg "Foreign Markings Ipso Facto does not prove Smuggled Nature of Goods: CESTAT [Read Order]")
CESTAT quashes Excise Duty Demand, invalidates Restriction on Cenvat Credit Utilization during Default [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the excise duty demand, invalidates restriction on Cenvat credit utilization during default. The...
![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]")
No Penalty u/s 112(b)(ii) of Customs Act without proving Nexus with Goods under Seizure Liable for Confiscation: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that no penalty under Section 112(b)(ii) of Customs Act without proving nexus with goods under seizure...
![No Penalty u/s 112(b)(ii) of Customs Act without proving Nexus with Goods under Seizure Liable for Confiscation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/No-penalty-penalty-Customs-Act-nexus-CESTAT-goods-under-seizure-Taxscan.jpg "No Penalty u/s 112(b)(ii) of Customs Act without proving Nexus with Goods under Seizure Liable for Confiscation: CESTAT [Read Order]")
Non-Supply of DSA and Lack of Opportunity for Cross Examination Proves Gross Violation of Natural Justice Principles: CESTAT Sets Aside Order Demanding Excise Duty
In a recent judgement, the Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that non-supply of DSA and lack of opportunity for cross-examination proves a...
![Cum Duty Benefit allowable when Excise Duty is not Collected Separately: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cum-Duty-Excise-Duty-CESTAT-Customs-Taxscan.jpg "Cum Duty Benefit allowable when Excise Duty is not Collected Separately: CESTAT [Read Order]")
No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]
In the case of Ultra Tech Cements, the Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under CENVAT Credit Rules, 2004 is not imposable when the...
![No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-CENVAT-Credit-CENVAT-Credit-Rules-Demand-Excise-Duty-CESTAT-CESTAT-Rules-Ultra-Tech-Cement-Customs-Excise-Service-Tax-Taxscan.jpg "No Penalty under CENVAT Credit Rules in Absence Demand of Excise Duty: CESTAT Rules in Favour of Ultra Tech Cement [Read Order]")
![Failure to Produce Job Work Challans: CESTAT upholds CENVAT Credit Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Job-Work-Challans-CESTAT-CENVAT-Credit-Recovery-Proceedings-Taxscan.jpg "Failure to Produce Job Work Challans: CESTAT upholds CENVAT Credit Recovery Proceedings [Read Order]")