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![No Penalty or Conviction can be based merely on Speculations: CESTAT [Read Order] No Penalty or Conviction can be based merely on Speculations: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Penalty-or-Conviction-can-be-based-merely-on-Speculations-CESTAT-TAXSCAN.jpg)
No Penalty or Conviction can be based merely on Speculations: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that Penalty or conviction cannot be based merely on...


![Onus is on Revenue to prove Smuggled Nature When Goods are notified u/s 123 Customs Act: CESTAT [Read Order] Onus is on Revenue to prove Smuggled Nature When Goods are notified u/s 123 Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Onus-is-on-Revenue-to-prove-smuggled-nature-when-goods-are-notified-Customs-Act-CESTAT-TAXSCAN.jpg)

![CENVAT Credit Refund cant deny for Judicial Scrutiny: CESTAT [Read Order] CENVAT Credit Refund cant deny for Judicial Scrutiny: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CENVAT-Credit-Refund-cant-deny-for-Judicial-Scrutiny-CESTAT-TAXSCAN.jpg)
![Duty to Oil contained in Bunker Tank not mentioned in order: CESTAT sets aside Non-Speaking Order of Commissioner [Read Order] Duty to Oil contained in Bunker Tank not mentioned in order: CESTAT sets aside Non-Speaking Order of Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Duty-to-Oil-contained-in-Bunker-Tank-order-CESTAT-sets-aside-Non-Speaking-Order-of-Commissioner-TAXSCAN.jpg)
![Rejection of Refund of amount paid through DEPB Scrip is not valid in Absence of Evidence: CESTAT [Read Order] Rejection of Refund of amount paid through DEPB Scrip is not valid in Absence of Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Refund-DEPB-Scrip-Absence-of-Evidence-CESTAT-taxscan.jpg)
![CESTAT confirms Confiscation of Low Sulphur Waxy Residue being Hazardous Waste [Read Order] CESTAT confirms Confiscation of Low Sulphur Waxy Residue being Hazardous Waste [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-confirms-Confiscation-of-Low-Sulphur-Waxy-Residue-being-Hazardous-Waste-TAXSCAN.jpg)
![Non-formation of GST Tribunal: Gujarat HC issues notice to Central Govt in Refund Claim Case [Read Order] Non-formation of GST Tribunal: Gujarat HC issues notice to Central Govt in Refund Claim Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Non-formation-of-GST-Tribunal-Gujarat-HC-issues-notice-to-Central-Govt-in-Refund-Claim-Case-TAXSCAN-1.jpg)
![Remand for Review in Absence of Enabling Provision illegal: Orissa HC upholds Relief to Tata Iron & Steel [Read Order] Remand for Review in Absence of Enabling Provision illegal: Orissa HC upholds Relief to Tata Iron & Steel [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Remand-for-Review-Orissa-High-Court-Tata-Iron-Steel-taxscan.jpg)
![Unauthorised Modification in Shipping Bill: CESTAT upholds Penalty [Read Order] Unauthorised Modification in Shipping Bill: CESTAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Shipping-Bill-CESTAT-Penalty-CESTAT-upholds-Penalty-Modification-in-Shipping-Bill-taxscan.jpg)
![Placing Orders with Importers does not amount to Import: CESTAT quashes vague SCN and sets aside Penalty [Read Order] Placing Orders with Importers does not amount to Import: CESTAT quashes vague SCN and sets aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Importers-CESTAT-SCN-Show-Cause-Notice-Penalty-taxscan.jpg)
