CESTAT Delhi held that if the audit points out some wrong assessment which was not pointed out by the officer scrutinizing the ER-1 return, the fault lies at the doorstep of the officer. Hence, invocation of extended period of limitation bad-in-law.
Read the full text of the CESTAT Delhi order on Agarwal Aluminiums vs. Commissioner, where area-based excise duty exemption was denied due to production date.
CESTAT Delhi held that when the demand of duty has been settled under SVLDR Scheme, the imposition of penalty would fail on simple ground that if the appellants had applied under the said scheme, they would have paid ‘nil’ duty.
CESTAT Delhi held that revocation of customs broker licence and penalty action thereof on customs broker justified as he duly facilitated export of Prohibited items i.e. Gutkha pouches.
CESTAT Delhi held that imposition of harsh punishment of revocation of Customs Broker Licence in absence of any active or passive facilitation in mis-declaration and undervaluation of imported goods unjustified.
Explore the details of the case Bhagwati Power & Steels Ltd. Vs Commissioner decided by CESTAT Delhi. Understand the verdict on the allowance of Cenvat Credit for installing an SMS Plant under modernization and renovation clauses.
In the Hindustan Motors Ltd vs. Commissioner of Customs and CESTAT Delhi case, the appellate authority’s power to reject a refund claim based on grounds not indicated in the show cause notice is discussed.
CESTAT Delhi held that denial of benefit of Voluntary Compliance Encouragement Scheme, 2013 (VCES) based on the show cause notice which is time barred is unjustified.
Unpacking the CESTAT Delhi ruling on Gurukripa Yuvraj Veg & Non-veg Restaurant regarding service tax exemption based on AC facility. Key takeaways and implications.
CESTAT Delhi upheld service tax demand for Manan Infra Development Pvt Ltd. Key insights on ‘Construction of Complex’ service tax evasion and more.
