![Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110291-show-case-notice-taxscan.jfif "Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]")
Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]
The Chandigarh bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a differential duty demand and ruled that the...
![Clandestine Removal must be proven through Complete Chain of Evidence, Not Estimates or Assumptions: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/250x150_2105205-cestat-taxscan.webp "Clandestine Removal must be proven through Complete Chain of Evidence, Not Estimates or Assumptions: CESTAT [Read Order]")
![Sending Testing Samples to In-House Laboratory Not Exciseable Activity: CESTAT quashes Excise ₹2.57 Crore Demand against Navin Fluorine [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104918-testing-samples-in-house-laboratory-exciseable-activity-cestat-taxscan.webp "Sending Testing Samples to In-House Laboratory Not Exciseable Activity: CESTAT quashes Excise ₹2.57 Crore Demand against Navin Fluorine [Read Order]")
![‘Hopelessly Timebarred’: Allahabad HC Strikes Down 2021 Excise SCN for Reopening Settled MODVAT Issue Concluded 16 years ago [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/250x150_2102612-hopelessly-timebarred-allahabad-hc-scn-modvat-issue-modvat-issue-concluded-16-years-ago-taxscan.webp "‘Hopelessly Timebarred’: Allahabad HC Strikes Down 2021 Excise SCN for Reopening Settled MODVAT Issue Concluded 16 years ago [Read Order]")
![Exempted Supplies made to ICB-based Petroleum Project: CESTAT quashes ₹87 Lakh Excise Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101233-cestat-hyderabad-petroleum-project-excise-demand-taxscan.webp "Exempted Supplies made to ICB-based Petroleum Project: CESTAT quashes ₹87 Lakh Excise Demand [Read Order]")
Time Barred SCN Beyond Statutory One-Year Period: CESTAT allows Cum-Duty Benefit and sets aside Time-Barred Excise Demand [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Regional Bench, has ruled that one of the two excise duty demands was time-barred and that the assessee is entitled to...
![Time Barred SCN Beyond Statutory One-Year Period: CESTAT allows Cum-Duty Benefit and sets aside Time-Barred Excise Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098479-excise-duty-demand-taxscan.webp "Time Barred SCN Beyond Statutory One-Year Period: CESTAT allows Cum-Duty Benefit and sets aside Time-Barred Excise Demand [Read Order]")
Classification of ATM Rolls as Printing Industry Products: CESTAT sets aside Excise Duty Demands [Read Order]
The bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, held that thermal paper rolls pre-printed with logos and other marks are classifiable under Chapter 49 as...
![Classification of ATM Rolls as Printing Industry Products: CESTAT sets aside Excise Duty Demands [Read Order]](https://images.taxscan.in/h-upload/2025/10/02/500x300_2093254-atm-rolls-taxscan.webp "Classification of ATM Rolls as Printing Industry Products: CESTAT sets aside Excise Duty Demands [Read Order]")
Extended Period u/s 11A of CEA Cannot be Invoked without Misstatement or Suppression: SC Finds No Error in Tribunal’s Ruling on Kalyan Jewellers [Read Judegement]
The Supreme Court has dismissed the Revenue’s appeal against Kalyan Jewellers India Pvt. Ltd., confirming the finding of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) that the...
![Extended Period u/s 11A of CEA Cannot be Invoked without Misstatement or Suppression: SC Finds No Error in Tribunal’s Ruling on Kalyan Jewellers [Read Judegement]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083538-kalyan-jewellers-taxscan.webp "Extended Period u/s 11A of CEA Cannot be Invoked without Misstatement or Suppression: SC Finds No Error in Tribunal’s Ruling on Kalyan Jewellers [Read Judegement]")
Credit Reversal Dispute Based on Interpretation, Not Suppression: CESTAT Denies Extended Period [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a difference in interpretation of credit reversal provisions does not amount to suppression of...
![Credit Reversal Dispute Based on Interpretation, Not Suppression: CESTAT Denies Extended Period [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064431-credit-reversal-dispute-credit-reversal-dispute-based-on-interpretation-interpretation-taxscan.webp "Credit Reversal Dispute Based on Interpretation, Not Suppression: CESTAT Denies Extended Period [Read Order]")
Denial of CENVAT Credit Based Solely on Uncorroborated Third-Party Statements: CESTAT Sets Aside Demand [Read Order]
The Allahabad Bench of Customs, Excise and Service TAx Appellate Tribunal ( CESTAT )set aside the demand against the assessee regarding denial of CENVAT credit, which was based solely on...
![Denial of CENVAT Credit Based Solely on Uncorroborated Third-Party Statements: CESTAT Sets Aside Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Allahabad-CENVAT-Credit-TAXSCAN-1.jpg "Denial of CENVAT Credit Based Solely on Uncorroborated Third-Party Statements: CESTAT Sets Aside Demand [Read Order]")
CESTAT quashes Excise Duty Demand, Rules Job Work Valuation Must Exclude Principal’s Consumption [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has set aside excise duty demands against Smith Enterprises, ruling that valuation for goods manufactured on a job work...
![CESTAT quashes Excise Duty Demand, Rules Job Work Valuation Must Exclude Principal’s Consumption [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-Quashes-Excise-Duty-Demand-taxscan.jpg "CESTAT quashes Excise Duty Demand, Rules Job Work Valuation Must Exclude Principal’s Consumption [Read Order]")
![Refund Recovery Proceedings Invalid Without Review of Sanction Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Chandigarh-Refund-Recovery-Proceedings-TAXSCAN.jpg "Refund Recovery Proceedings Invalid Without Review of Sanction Order: CESTAT [Read Order]")