![Penalty u/s 112 and 114AA not Leviable when Assessee had no Knowledge of Prohibited Goods Concealed in Subject Imports of A4 Paper Reams: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Leviable-when-Assessee-had-no-Knowledge-of-Prohibited-Goods-Concealed-in-Subject-Imports-of-A4-Paper-Reams-CESTAT-TAXSCAN.jpeg "Penalty u/s 112 and 114AA not Leviable when Assessee had no Knowledge of Prohibited Goods Concealed in Subject Imports of A4 Paper Reams: CESTAT [Read Order]")
Penalty u/s 112 and 114AA not Leviable when Assessee had no Knowledge of Prohibited Goods Concealed in Subject Imports of A4 Paper Reams: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under sections 112 and 114AA of the...
![CESTAT Upholds Penalty imposed u/s 114AA of Customs Act on Import of LED lights on ground of Mis-declared Quantity of Goods in Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-CESTAT-Upholds-Penalty-Penalty-imposed-Customs-Act-taxscan.jpg "CESTAT Upholds Penalty imposed u/s 114AA of Customs Act on Import of LED lights on ground of Mis-declared Quantity of Goods in Bill of Entry [Read Order]")
![Manufacture or Import of Any Insecticides Without Registration Certificate can be Treated as Misbranded Goods u/s 3(k) (vi) of Insecticide Act : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Manufacture-or-Import-Insecticides-Without-Registration-Certificate-Treated-as-Misbranded-Goods-Insecticide-Act-CESTAT-TAXSCAN.jpg "Manufacture or Import of Any Insecticides Without Registration Certificate can be Treated as Misbranded Goods u/s 3(k) (vi) of Insecticide Act : CESTAT [Read Order]")
![CESTAT upholds Penalty imposed for Confiscation of Goods on ground of passing of CENVAT credit of Custom Duty through Fake Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-CESTAT-Upholds-Penalty-Penalty-Penalty-Imposed-for-Confiscation-Confiscation-Confiscation-of-Goods-Goods-CENAVT-taxscan.jpg "CESTAT upholds Penalty imposed for Confiscation of Goods on ground of passing of CENVAT credit of Custom Duty through Fake Invoices [Read Order]")
![Valuation of Goods Cleared to Sister Units Based on Comparable Contract Price Allowed, Amendment to Rule 8 of Central Excise Valuation Rules applies from December 1, 2013 only: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Valuation-of-Goods-Cleared-to-Sister-Units-Based-on-Comparable-Contract-Price-Amendment-to-Rule-8-of-Central-Excise-Valuation-Rules-applies-CESTAT-.jpg "Valuation of Goods Cleared to Sister Units Based on Comparable Contract Price Allowed, Amendment to Rule 8 of Central Excise Valuation Rules applies from December 1, 2013 only: CESTAT [Read Order]")
Goods Meant for Exports were taken Back to Factory for Repair not a Case of Tax Evasion: Calcutta HC [Read Order]
The Calcutta High Court held that goods meant for exports were taken back to the factory for repair not a case of tax evasion. Usha Martin Limited, the appellants challenged the order passed by...
Goods are Not Liable for Confiscation Even if Bulk Package Did not Contain Details of Manufacturer u/s 2 (v) of PFA Act : CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the goods are not liable for confiscation even if the bulk packages did not contain any details of the...
![Goods are Not Liable for Confiscation Even if Bulk Package Did not Contain Details of Manufacturer u/s 2 (v) of PFA Act : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Goods-are-Not-Liable-for-Confiscation-Even-if-Bulk-Package-Did-not-Contain-Details-of-Manufacturer-PFA-Act-CESTAT-TAXSCAN-1.jpg "Goods are Not Liable for Confiscation Even if Bulk Package Did not Contain Details of Manufacturer u/s 2 (v) of PFA Act : CESTAT [Read Order]")
Benefit of Remission Allowable if Finished Goods and Semi-finished Goods Lost by Assessee u/r 21 of CENVAT credit rules: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise, And Service Tax Appellate Tribunal (CESTAT) held that the benefit of remission should be granted to the assessee if the finished goods and semi-finished...
![Benefit of Remission Allowable if Finished Goods and Semi-finished Goods Lost by Assessee u/r 21 of CENVAT credit rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Benefit-of-Remission-Allowable-if-Finished-Goods-and-Semi-finished-Goods-Assessee-CENVAT-credit-rules-CESTAT-TAXSCAN.jpg "Benefit of Remission Allowable if Finished Goods and Semi-finished Goods Lost by Assessee u/r 21 of CENVAT credit rules: CESTAT [Read Order]")
Claim of Duty on Goods can't be Denied When Assessee reverse ineligible Credit: CESTAT allows Payment of 1% Duty rate on Fruit Pulp for PepsiCo India [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that claim of duty on goods can't be denied when assessee reverses ineligible credit and allowed the...
![Claim of Duty on Goods cant be Denied When Assessee reverse ineligible Credit: CESTAT allows Payment of 1% Duty rate on Fruit Pulp for PepsiCo India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Claim-of-Duty-Goods-reverse-ineligible-Credit-CESTAT-Payment-of-1-Duty-rate-Fruit-Pulp-excise-customs-taxscan.jpg "Claim of Duty on Goods cant be Denied When Assessee reverse ineligible Credit: CESTAT allows Payment of 1% Duty rate on Fruit Pulp for PepsiCo India [Read Order]")
Cenvat Credit of Input Sponge Iron, Utilized in Manufacturing of Finished Goods of Pig Iron: CESTAT quashes Penalty on Director [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed penalty on Director as the Cenvat credit of input Sponge Iron was utilized in the manufacturing of the...
![Cenvat Credit of Input Sponge Iron, Utilized in Manufacturing of Finished Goods of Pig Iron: CESTAT quashes Penalty on Director [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cenvat-credit-input-Sponge-Iron-utilized-in-manufacturing-finished-goods-of-Pig-Iron-CESTAT-excise-customs-service-tax-taxscan.jpg "Cenvat Credit of Input Sponge Iron, Utilized in Manufacturing of Finished Goods of Pig Iron: CESTAT quashes Penalty on Director [Read Order]")
![Place of Service of Business /commerce should be the location of Service of Recipient: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Place-of-Service-of-Business-commerce-should-be-the-location-of-Service-of-Recipient-CESTAT-TAXSCAN.jpg "Place of Service of Business /commerce should be the location of Service of Recipient: CESTAT [Read Order]")