Held that antecedents cannot be an evidence for the alleged undervaluation of the goods. At best antecedents may be a reason for creating a suspicion and be a reason for causing an enquiry or Investigation.
Held that demand of services tax on the basis of TDS /26AS statements/ 3CD Statements are not sustainable.
Held that revenue needs to establish that the goods lying or found in the shop/ godwon of the assessee are not duty paid.
Held that a person from whom goods are seized has the right to seek provisional release immediately even as adjudication proceedings takes its own course.
Held that revenue alleged that the assessee has collected service tax payment. However, revenue failed to support the allegation with any corroborative evidence. Demand of service tax unsustainable
Commissioner of Central Excise And Customs, Central Goods And Service Tax Vs Shree Cement Ltd (CESTAT Delhi) Held that cenvat credit of 2% CVD paid under Notification No. 12/2012-Cus dated 17/03/2012 is eligible to the appellant. Facts- The issue involved in these Appeals is whether Cenvat credit of 2% CVD paid on import of steam […]
Held that deliberate concealment relating to mis-declaration of the goods and overvaluing with the intention to avail higher duty drawback is untenable
Rosa Impex Private Limited Vs Commissioner of CGST (CESTAT Mumbai) In acceptance of the death of Managing Director and brain haemorrhage of the present Director of the Appellant Company as legal disability due to mental insanity, etc. delay in filing the appeal before the Commissioner (Appeals) is condoned at this end by invoking the principle […]
ITAT condones Delay in Appeal filing as appellant could not file appeal within time stipulated due to death of his counsel
Diamond Creations Vs C.C.-Mundra (CESTAT Ahmedabad) Coming to the contention of revenue regarding forgery of the textile committee report, we do not find any reason to go into the detail as the fact that reports were forged does not impact the classification assuming the reports relied upon by the department are the original one as […]