![Pre-SCN Penalty Deposit Can’t Be Reappropriated as Duty: CESTAT Upholds ₹5.32 Crore Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099658-pre-show-cause-notice-taxscan.webp "Pre-SCN Penalty Deposit Can’t Be Reappropriated as Duty: CESTAT Upholds ₹5.32 Crore Excise Duty Demand [Read Order]")
Pre-SCN Penalty Deposit Can’t Be Reappropriated as Duty: CESTAT Upholds ₹5.32 Crore Excise Duty Demand [Read Order]
The Principal bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi in a recent case has upheld the central excise duty...
![Auto Parts Maker’s Dies and Maintenance Expenses are Revenue in Nature: ITAT dismisses Revenue’s Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099649-auto-parts-maintenance-expenses-revenue-itat-taxscan.webp "Auto Parts Maker’s Dies and Maintenance Expenses are Revenue in Nature: ITAT dismisses Revenue’s Appeal [Read Order]")
![Profit Estimation Capped at 1.5%: ITAT Recognises Assessee as Livestock Transporter [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099666-profit-profit-estimation-itat-recognises-assessee-pune-bench-livestock-transporter-taxscan.webp "Profit Estimation Capped at 1.5%: ITAT Recognises Assessee as Livestock Transporter [Read Order]")
![NRIs May Soon Update or Reverify KYC Without India Visit: SEBI Proposes Geo-Tagging in Securities Market Process [Read Circular]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099659-sebi-nris-may-soon-update-taxscan.webp "NRIs May Soon Update or Reverify KYC Without India Visit: SEBI Proposes Geo-Tagging in Securities Market Process [Read Circular]")
![Reassessment Notice issued After April 1, 2021 Barred by Limitation: ITAT quashes Notice u/s of 148 Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/250x150_2099648-itat-delhi-reassessment-notice-taxscan.webp "Reassessment Notice issued After April 1, 2021 Barred by Limitation: ITAT quashes Notice u/s of 148 Income Tax Act [Read Order]")
Notional Cost of Specifications Provided by Maruti Suzuki Deemed “Buyer’s Assist”: CESTAT Quashes Excise Duty Demand on Vendor [Read Order]
The Principal bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi held that specifications provided free of cost by Maruti Suzuki to its vendor are merely “buyer’s...
![Notional Cost of Specifications Provided by Maruti Suzuki Deemed “Buyer’s Assist”: CESTAT Quashes Excise Duty Demand on Vendor [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099643-maruti-suzuki-cestat-cestat-quashes-excise-duty-demand-excise-duty-demand-on-vendor-taxscan.webp "Notional Cost of Specifications Provided by Maruti Suzuki Deemed “Buyer’s Assist”: CESTAT Quashes Excise Duty Demand on Vendor [Read Order]")
Transaction Value Rejected on Accuracy, Duty on Copper Scrap Re-assessed Based on Similar Imports: CESTAT Upholds Customs Valuation [Read Order]
The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that transaction values can be rejected if a reasonable doubt exists, and the duty on copper scrap was...
![Transaction Value Rejected on Accuracy, Duty on Copper Scrap Re-assessed Based on Similar Imports: CESTAT Upholds Customs Valuation [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099638-copper-scrap-cestat-customs-valuation-taxscan.webp "Transaction Value Rejected on Accuracy, Duty on Copper Scrap Re-assessed Based on Similar Imports: CESTAT Upholds Customs Valuation [Read Order]")
No Evidence of Wilful Misstatement in SCN to Invoke Extended Limitation u/s 11A: CESTAT Set Aside Rs. 4.84 Lakh Duty Demand [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi recently set aside a Rs. 4.84 lakh central excise duty demand, holding that the department could not...
![No Evidence of Wilful Misstatement in SCN to Invoke Extended Limitation u/s 11A: CESTAT Set Aside Rs. 4.84 Lakh Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099632-scn-cestat-lakh-duty-demand-taxscan.webp "No Evidence of Wilful Misstatement in SCN to Invoke Extended Limitation u/s 11A: CESTAT Set Aside Rs. 4.84 Lakh Duty Demand [Read Order]")
Discovery During Audit Alone Does Not Justify Extended Limitation u/s11A: CESTAT Sets Aside Cenvat Credit Demand and Penalty of Rs. 1.81 Crore [Read Order]
The Principal bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi held that mere discovery of wrongly availed Cenvat credit during audit does not justify invoking the...
![Discovery During Audit Alone Does Not Justify Extended Limitation u/s11A: CESTAT Sets Aside Cenvat Credit Demand and Penalty of Rs. 1.81 Crore [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099629-cenvat-credit-demand-penalty-discovery-during-audit-taxscan.webp "Discovery During Audit Alone Does Not Justify Extended Limitation u/s11A: CESTAT Sets Aside Cenvat Credit Demand and Penalty of Rs. 1.81 Crore [Read Order]")
Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh Adjudication [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal for fresh adjudication of a legal issue regarding the validity of the reopening of the assessment stating that this...
![Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099598-itat-fresh-adjudication-reopening-of-assessment-chennai-bench-itat-restores-appeal-taxscan.webp "Legal Challenge to Reopening of Assessment Not Raised Before CIT(A): ITAT Restores Appeal for Fresh Adjudication [Read Order]")
Misdeclaration of Broken Cashew Nut Pieces and Residues under Customs Act: Andhra Pradesh HC directs DRI to Expedite Decision considering perishable nature [Read Order]
The Andhra Pradesh High Court has directed the Directorate of Revenue Intelligence (DRI) to expedite its decision on a show-cause notice issued to an importer, taking into account the perishable...
![Misdeclaration of Broken Cashew Nut Pieces and Residues under Customs Act: Andhra Pradesh HC directs DRI to Expedite Decision considering perishable nature [Read Order]](https://images.taxscan.in/h-upload/2025/10/24/500x300_2099591-cashew-nut-pieces-customs-act-andhra-pradesh-hc-dri-taxscan.webp "Misdeclaration of Broken Cashew Nut Pieces and Residues under Customs Act: Andhra Pradesh HC directs DRI to Expedite Decision considering perishable nature [Read Order]")