The impugned order detailed the efforts made by the revenue authority to provide the necessary documents and opportunities for cross-examination. It concluded that the appellant’s delay in cross-examination was merely a tactic to delay the adjudication process. The order upheld the revised report of Shri N J Lalwani and confirmed the demand of duty.
Explore the CESTAT Delhi order on the admissibility of Section 108 statements under the Customs Act, revealing violations and penalties against GND Cargo Movers.
Read the detailed analysis of the CESTAT Ahmedabad order in the case of Hamon Shriram Cottrel Pvt Ltd vs Commissioner of C.E. & S.T.-Vapi. No service tax can be demanded on sale of goods or by including the value of goods in the service.
Explore the detailed analysis of Sh Mohammed Mustafa Vs Pr. Commissioner of Customs case by CESTAT Hyderabad. Learn why intention to smuggle can’t equate to attempt to export.
CESTAT Delhi’s ruling favors Indian Airlines Ltd, excluding freight & insurance from duty calculation for ATF consumed in aircraft fuel tanks. Full text of the order provided.
Read the detailed analysis of Hamilton Housewares Pvt Ltd Vs C.C. Ahmedabad case where CESTAT Ahmedabad allows refund of 4% SAD, despite procedural disputes.
CESTAT Chennai rules in favor of appellant, stating no service tax on flats constructed before July 2010 with less than 12 units. Full text of the order included.
CESTAT Ahmedabad ruled that freight/insurance charges aren’t part of assessable value for excise duty. Detailed analysis & conclusions provided.
Learn about Himadri Speciality Chemical Ltd. Vs Pr. Commissioner of Customs Visakhapatnam (CESTAT Hyderabad) and the implications of invoking extended limitation for IGST demand.
Delve into case of Tejal Construction vs. C.C.E. & S.T.-Surat-I as CESTAT Ahmedabad emphasizes necessity of accurate service classification for service tax demands.
