![Sole Reliance on Retracted and Untested Statements Impermissible: CESTAT Sets Aside Penalty on Diamond Broker in Overvaluation Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2089042-sole-reliance-statements-impermissible-cestat-taxscan.webp "Sole Reliance on Retracted and Untested Statements Impermissible: CESTAT Sets Aside Penalty on Diamond Broker in Overvaluation Case [Read Order]")
Sole Reliance on Retracted and Untested Statements Impermissible: CESTAT Sets Aside Penalty on Diamond Broker in Overvaluation Case [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that sole reliance on retracted and untested statements...
![Charge of Clandestine Removal Must be Proved with Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Charge-Clandestine-Removal-Proved-Corroborative-Evidence-CESTAT-TAXSCAN.webp "Charge of Clandestine Removal Must be Proved with Corroborative Evidence: CESTAT [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 10]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Annual-Digest-2024-Annual-Digest-2024-Indirect-Tax-Cases-CESTAT-Annual-Digest-Bangalore-bench-of-CESTAT-GTA-services-Customs-Excise-and-Service-Tax-Orders-Taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 10]")
![Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Smuggling-Convictions-Smuggling-Convictions-Need-Corroborative-Evidence-Corroborative-Evidence-Corroborative-TAXSCAN.jpg "Smuggling Convictions Need Corroborative Evidence Beyond Confessions for Legitimacy: CESTAT Acquits Accused [Read Order]")
Allegation of Dummy or Fraud Import without Corroborative Evidence: CESTAT Sets aside Penalty Imposed under Customs Act [Read Order]
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the penalty imposed under the Customs Act, 1962 as the allegation of dummy or fraud import without...
![Allegation of Dummy or Fraud Import without Corroborative Evidence: CESTAT Sets aside Penalty Imposed under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Customs-Act-CESTAT-Bangalore-Customs-Excise-Service-Tax-Appellate-Tribunal-taxscan.jpg "Allegation of Dummy or Fraud Import without Corroborative Evidence: CESTAT Sets aside Penalty Imposed under Customs Act [Read Order]")
CESTAT quashes Excise Duty Demand on Clandestine Clearance of Sponge Iron on ground of Absence of Corroborative Evidence [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the excise duty demand on the clandestine removal of sponge iron on the grounds of absence of...
![CESTAT quashes Excise Duty Demand on Clandestine Clearance of Sponge Iron on ground of Absence of Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Excise-Duty-Demand-Excise-Duty-Clandestine-Clearance-Sponge-Iron-Absence-of-Corroborative-Evidence-TAXSCAN.jpg "CESTAT quashes Excise Duty Demand on Clandestine Clearance of Sponge Iron on ground of Absence of Corroborative Evidence [Read Order]")
CESTAT Quashes Excise Duty Demand on Clearance of TOR Steels on ground of Absence of Corroborative Evidence [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the excise duty demand on the clearance of TOR steel on the grounds of the absence of corroborative...
![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]")
CESTAT Upholds Rejection of Recovery of Availed CENVAT Credit of Excise Duty on Waste and Scrap of Iron and steel on ground of Absence of Corroborative Evidence [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the rejection of recovery of availed CENVAT credit of excise duty on the waste and scrap of iron and...
![CESTAT Upholds Rejection of Recovery of Availed CENVAT Credit of Excise Duty on Waste and Scrap of Iron and steel on ground of Absence of Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Rejection-Recovery-of-Availed-CENVAT-Credit-CENVAT-Credit-Excise-Duty-Corroborative-Evidence-taxscan.jpg "CESTAT Upholds Rejection of Recovery of Availed CENVAT Credit of Excise Duty on Waste and Scrap of Iron and steel on ground of Absence of Corroborative Evidence [Read Order]")
CESTAT Quashes Penalty u/s 112 and 114 of Customs Act on Illegal Import of Goods on ground of Absence of Admissible Evidence [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under sections 112 and 114 of the Customs Act,1962 on illegal import of hoods on the...
![CESTAT Quashes Penalty u/s 112 and 114 of Customs Act on Illegal Import of Goods on ground of Absence of Admissible Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Quashes-Penalty-Penalty-CESTAT-Customs-Act-taxscan.jpg "CESTAT Quashes Penalty u/s 112 and 114 of Customs Act on Illegal Import of Goods on ground of Absence of Admissible Evidence [Read Order]")
![No Corroborative Evidence to show Bogus Purchase: ITAT sets aside Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Corroborative-Evidence-Bogus-Purchase-ITAT-Income-Tax-Addition-taxscan.jpg "No Corroborative Evidence to show Bogus Purchase: ITAT sets aside Income Tax Addition [Read Order]")
Allegation of Bogus Transaction in absence of Corroborative Evidence is invalid: Delhi HC Sets aside Notice issued u/s 148 of Income Tax Act [Read Order]
The Delhi High Court set aside the notice issued under section 148 of the Income Tax Act, 1961 in an allegation of bogus transaction in the absence of Corroborative Evidence is...
![Allegation of Bogus Transaction in absence of Corroborative Evidence is invalid: Delhi HC Sets aside Notice issued u/s 148 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Allegation-Bogus-Transaction-Allegation-of-Bogus-Transaction-taxscan.jpg "Allegation of Bogus Transaction in absence of Corroborative Evidence is invalid: Delhi HC Sets aside Notice issued u/s 148 of Income Tax Act [Read Order]")