Held that confirming demand of service tax without into the details of arrangements by simply relying on the documents like income tax returns, profit & loss account and balance sheet is unsustainable in law
CESTAT held that there is no case of short payment of service tax as the appellant has paid the service tax in the next financial year.
CESTAT held that debit of amount of refund claim in cenvat credit account suo moto before adjudication, is sufficient compliance of Condition No. 2(h) of Notification No. 27/2012-CE
Not following order of HC or SC would amount to mistake/error which is rectifiable under provisions of Section 154 of Customs Act, 1962
Where there were divergent views on the issue and even if it is ultimately settled against the assessee, extended period cannot be invoked.
Held that refractory bricks required for re-lining of the furnace are covered within the definition of capital goods and hence eligible for EPCG scheme as per notification no. 102/2009- Cus dated 11.09.2009
Held that allegation of clandestine removal only on the basis of incriminating statements, which were retracted, in absence of corroborative evidence is unsustainable.
Neha Agrawal Carboline India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai) Facts: i. The appellant had exported ‘Paint for fire proofing THERMO Lag 3000 SP’ vide 2 shipping bills dated 18.04.2018 and 02.05.2018. ii. Two Advance authorisations (AA) dated 09.04.2018 & 02.05.2018 were obtained for duty free import of raw materials with an export […]
Chandigarh CESTAT held that if the department intends to classify the goods under a particular heading different from that claimed by the assessee, the department has to adduce proper evidence and discharge the burden of proof.
Held that if proceedings do not culminate within a reasonable period of time then they stand vitiated. The delay of over a decade truly violates the Appellant’s right to natural justice and vitiates the entire proceeding.
