CESTAT Kolkata held that 100% EOU for clearance in DTA is entitled for benefit of notification no. 2/2008-CE dated 01.03.2006 for clearance of Linear Alkyl Benzene Sulphuric Acid and notification no. 4/2006-CE dated 01.03.2006 for clearance of Spent Sulphuric Acid.
CESTAT Kolkata directs re-adjudication on customs duty demand for SAD refund after finding that the Chartered Accountant’s Certificate was not authentic. Details and implications discussed.
CESTAT Kolkata sets aside a penalty of Rs.50,000 imposed on a Chartered Accountant (CA) under Rule 26 of the Central Excise Rules, 2002, due to proper issuance of a certificate.
CESTAT Kolkata held that one time payment, in the form of Premium or Salami for transfer of interest in the property cannot be equated as rent and hence the same is not exigible to the service tax. Accordingly, demand of service tax set aside.
CESTAT Kolkata’s order regarding the penalty imposed on CHA M/s United Custom House Agency for their alleged role in improper export overvaluation.
CESTAT Kolkata quashes penalty in a service tax case related to testing, inspection, and certification services due to a limitation issue.
CESTAT Kolkata dismisses an appeal as it was filed beyond the condonable period specified by Section 128 of the Customs Act. Learn more about the case.
Learn about the dismissal of CESTAT appeals following the NCLT order in the case of Commissioner of Customs vs Ferro Alloys Corporation Ltd.
Held that the importer is allowed to choose the more beneficial provision and cannot be forced to opt for / follow the non-beneficial provision. Accordingly, the goods in question Peas [Pisum Sativum] was present both in Sl No.20 and Sl No.20A of the basic Notification No.50/2017 Cus dated 30.6.2017 and hence assessee eligible to avail benefit of NIL rate of BCD.
CESTAT Kolkata upheld the imposition of excise duty on coal clearances from sister units. However, the Show Cause Notice was challenged on the grounds of limitation.
