The Tribunal found that the Settlement Commission’s duty calculations did not establish any CVD component for certain advance licences, making the corresponding credit claim unsustainable.
CESTAT Ahmedabad held that Additional Excise Duty introduced from 11.07.2014 could not be imposed on goods manufactured before the levy came into force, even if cleared later.
CESTAT Ahmedabad held that once a partnership firm is penalized under customs law, a separate penalty on its partner for the same contravention cannot be imposed in absence of specific statutory provision.
The Tribunal rejected the Department’s approach of granting interest only on 7.5% statutory pre-deposit. It held that interest was payable on the entire ₹15 lakh deposited during investigation.
CESTAT Ahmedabad held that procedural defects in appeal filings are curable and cannot justify outright dismissal without granting an opportunity for correction. The matter was remanded for fresh adjudication on merits.
CESTAT Ahmedabad ruled that before the 2016 amendment, there was no prohibition under the Cenvat Credit Rules against using basic excise duty credit for payment of NCCD. The Tribunal dismissed Revenue’s demand for recovery of ₹4.53 crore.
The issue was whether transportation and insurance charges should be excluded from assessable value. The Tribunal held they must be included since delivery occurred at the buyer’s premises, making them part of transaction value.
The Tribunal remanded the matter to clarify whether import of fabrics was permitted under the Letter of Permission. The ruling highlights the impact of unclear authorizations on exemption claims.
The decision held that imports conducted through State Trading Enterprises are valid even where the importer is not the direct importer. It emphasized compliance with policy structure rather than form.
The Tribunal interpreted Section 142(3) of the CGST Act to allow refund of taxes paid under existing law. It held that such claims survive the repeal of earlier statutes. The appeal was allowed and remanded.
