CESTAT Chennai dismisses Revenue appeal, affirming no redemption fine or penalty when prior Tribunal order set aside goods’ confiscation and penalty.
CESTAT Chennai abates customs appeals for Chand Kavar Bhandari, citing appellant’s death and invoking the principle of ‘no taxation of the dead’ as per Supreme Court precedent.
Nickel Hydroxide powder with additives like cobalt and graphite was classifiable as a miscellaneous chemical product under Customs Tariff Heading (CTH) 3824 and not as an inorganic chemical under CTH 2825.
CESTAT Chennai rules a service tax demand against Veesons Energy Systems Pvt. Ltd. abates, as it was not part of the approved resolution plan and no continuance application was filed after liquidation.
CESTAT Chennai allows Piramal Enterprises customs duty remission for imported goods destroyed in a fire, citing non-applicability of exemption conditions.
CESTAT Chennai rules in favor of ITI Ltd., dismissing a customs appeal on software valuation for telecom imports, finding no misdeclaration.
CESTAT Chennai dismisses Customs’ appeal, confirming ‘Namkeen System’ as a frying machine under CTH 84198110, not ‘other kitchen machines.’
CESTAT Chennai rules on service tax liability for TASMAC’s bar license fees, affirming statutory function post-March 2013 and citing judicial precedents.
CESTAT Chennai held that delay of 20 days in passing review order without extension order of the Board is not condonable. Accordingly, order passed by Commissioner of Customs (A) upheld.
CESTAT Chennai held that refund claim filed beyond statutory time limit of 6 months stipulated under section 104 of the Finance Act, 1994 is liable to be rejected. Accordingly, appeal of the assessee dismissed.
