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![Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order] Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Penalty-leviable-in-Absence-of-Collusion-Wilful-Misstatement-Suppression-of-Facts-or-even-any-Duty-Liability-CESTAT-TAXSCAN.jpg)
Penalty u/s 114AC not leviable in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 114AC of the Excise Act is...



![Transportation Services within Mines Constitute GTA Services: CESTAT [Read Order] Transportation Services within Mines Constitute GTA Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Transportation-Services-Mines-GTA-Services-CESTAT-taxscan.jpeg)
![Rejection of Refund on Flimsy Grounds Defeat the Purpose of Rebate Schemes & Trap Exporters under Unnecessary Litigations: CESTAT [Read Order] Rejection of Refund on Flimsy Grounds Defeat the Purpose of Rebate Schemes & Trap Exporters under Unnecessary Litigations: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Refund-Flimsy-Grounds-Rebate-Schemes-Exporters-Litigations-CESTAT-taxscan.jpeg)
![No Service Tax Applicable on sizing operation activity as sized coal is excisable product: CESTAT [Read Order] No Service Tax Applicable on sizing operation activity as sized coal is excisable product: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Service-Tax-sizing-operation-activity-sized-coal-CESTAT-Taxscan.jpeg)