CESTAT Allahabad rules on LG Electronics India vs Commissioner of Central Excise, emphasizing procedural violations are not suppression for extended limitation.
CESTAT held that Department could not solely rely on audit queries and objections to invoke extended period of limitation. It reiterated that appellant, being a Private Limited Company, had its Profit/Loss Account and Balance Sheet accessible as public documents, thus undermining any allegation of suppression.
Read the detailed analysis of the CESTAT Allahabad order directing the Commissioner of Customs to return seized gold, ruling it wasn’t smuggled. Learn about the case of Commissioner of Customs (Preventive) vs. Sai Max Jewelers.
It is settled law that appellant refund claim wherein order determining duty is not challenged and modified in appeal by appellate authority, refund claim is not maintainable.
CESTAT Allahabad held that value of clearance of dummy unit created for evading payment of duty by availing benefit of exemption provided under exemption notification no 8/2003-CE unsustainable. Accordingly, value of all such units clubbed together for evaluating availability of exemption under notification no. 8/2003-CE.
CESTAT Allahabad dismisses appeal for violation of Rule 20 due to repeated adjournments. Detailed analysis of the impact of adjournment culture on justice delivery.
CESTAT Allahabad rules that payment of VAT/Sales Tax on deemed sales does not automatically exclude the transaction from service tax liability.
CESTAT Allahabad rules against service tax demand based solely on Form 26AS, emphasizing the need for thorough evidence beyond income tax returns.
CESTAT Allahabad held that supply of diesel in Operation & Maintenance contract, being supply of goods, is outside the purview of service tax. Accordingly, value of diesel is not includible in the assessable value of operation and maintenance service.
Explore Mahesh & Co Pte Ltd case, including recall of orders, delay apology, and re-export compliance. Analysis of legal proceedings and consequences.
