Courts: CESTAT Chennai
961 articlesExcise Duty

Excise Duty
Reduction in value of machine sold post replacement of important part is normal
Service Tax

Service Tax
Refund for Mistakenly Paid Duty cannot be denied if claimed within time Prescribed (Section 11B)
Excise Duty

Excise Duty
CESTAT Grants PepsiCo India Benefit of Lower Duty on Fruit Pulp; Reversal of Ineligible Credit Acknowledged
Custom Duty

Custom Duty
CESTAT confirms demand of differential duty for failure to meet Project Import regulations
Excise Duty

Excise Duty
Duty exemption on gasket cannot be denied merely due to initial mismatch
Excise Duty

Excise Duty
Demand time barred in absence of any willful suppression with intent to evade payment of duty
Custom Duty

Custom Duty
Upgraded Beneficiated Ilmenite Classifiable under CTH 2823
Custom Duty

Custom Duty
Extended period not invocable if department was fully aware of import
Custom Duty

Custom Duty
Goods ordered to be provisionally released after complying with requirement are not liable for confiscation
Service Tax

Service Tax
Service by branch office in USA to AE situated outside India is not covered under Finance Act, 1994
Custom Duty

Custom Duty
Correct classification of ‘tomato dry flavour’ is CTH 3302 10 10
Service Tax

Service Tax
Invocation of extended period not justified as there was no wilful suppression of facts
Service Tax

Service Tax
Non-filing of ST-3 returns for long period confirms intent to evade tax hence extended period invocable
Custom Duty

Custom Duty
