In Lyka Labs Ltd. vs. C.C.E. & S.T., CESTAT Ahmedabad addresses the classification of Ayurvedic medicaments with non-active ingredients, setting legal precedence.
In the case of Gurjant Singh Beant Singh vs. Commissioner of Central Excise, CESTAT Chandigarh clarifies service tax threshold calculation and classification issues.
In Panihati Rubber Ltd. vs. Commissioner of Central Excise case, appellant self-reversed CENVAT credit during an audit, avoiding need for an SCN.
Read full text of CESTAT Chennai order in N.M. Zackriah & Co. vs. Commissioner of Service Tax, emphasizing need for strict compliance with exemption conditions
CESTAT Kolkata reduces penalty under Customs Act for exporting Red Sanders Wood. Analysis of the case involving National Agency vs. Commissioner of Customs.
CESTAT Ahmedabad ruling in Sonic Chain Pvt Ltd Vs C.C.E. & S.T.-Rajkot clarifies no penalty under Central Excise Rule 26 if no malafide intention. Analysis.
CESTAT Kolkata held that seized gold biscuits cannot be released as transportation of smuggled gold not justified based on fabricated transit challan and held mere general corroboration is sufficient.
CESTAT Delhi held that when the demand of duty has been settled under SVLDR Scheme, the imposition of penalty would fail on simple ground that if the appellants had applied under the said scheme, they would have paid ‘nil’ duty.
CESTAT Ahmedabad held that as appellant has not exited from Special Economic Zone (SEZ), they are not eligible for clearing capital goods under the prevalent Export Promotion Capital Goods Scheme (EPCG Scheme).
CESTAT Delhi held that revocation of customs broker licence and penalty action thereof on customs broker justified as he duly facilitated export of Prohibited items i.e. Gutkha pouches.
