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Clandestine removal based on mere third party documents is invalid

Case Name : Recon Steel & Power Private Ltd. Vs Principal Commissioner, Central Tax, Central Excise & Customs (CESTAT Delhi)
Appeal Number : Excise Appeal No. 51053 of 2019 [SM]
Date of Judgement/Order : 23/03/2021
Related Assessment Year :
Courts : All CESTAT (1104) CESTAT Delhi (365)

If a Rule is not attracted, than the proviso thereunder does not attracted

Case Name : Vishnu Fragrance Pvt.Ltd Vs Commissioner of Central Goods & Service Tax, Central Excise and Customs (CESTAT Delhi)
Appeal Number : Excise Appeal No. 53603 of 2018 (SM)
Date of Judgement/Order : 22/03/2021
Related Assessment Year :
Courts : All CESTAT (1104) CESTAT Delhi (365)

Rule 6 of Cenvat Credit Rules applicable only to Manufactured Goods

Case Name : Sundaram Packaging India Pvt.Ltd Vs Commissioner of Customs, CGST & Central Excise (CESTAT Delhi)
Appeal Number : Excise Appeal No. 51633 of 2019 [SM]
Date of Judgement/Order : 01/04/2021
Related Assessment Year :
Courts : All CESTAT (1104) CESTAT Delhi (365)

Voluntary recorded statements before Senior Intelligence Officer cannot constitute pre-SCN consultation

Case Name : Omaxe New Chandigarh Developers Pvt. Ltd. Vs Union of India & Ors (Delhi High Court)
Appeal Number : W.P.(C) 12653/2019 & CM APPL. 51654/2019
Date of Judgement/Order : 05/04/2021
Related Assessment Year :
Courts : All High Courts (6586) Delhi High Court (1703)

CESTAT cannot allege fraud on haphazard and hurried basis

Case Name : Essel Propack Limited Vs Union of India and others (Bombay High Court)
Appeal Number : Writ Petition No. 2958 of 2020
Date of Judgement/Order : 25/03/2021
Related Assessment Year :
Courts : All High Courts (6586) Bombay High Court (1134)

No penalty if intention to evade duty is not found

Case Name : Inox India Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Appeal Number : Excise Appeal No. 12733 of 2018
Date of Judgement/Order : 25/03/2021
Related Assessment Year :
Courts : All CESTAT (1104) CESTAT Ahmedabad (151)

AO cannot disregard findings of fact unilaterally merely for his disagreement

Case Name : Gemson Melt Pvt. Ltd. Vs Union of India (Gauhati High Court)
Appeal Number : Case No. WP(C)/2160/2020
Date of Judgement/Order : 26/03/2021
Related Assessment Year :
Courts : All High Courts (6586) Guwahati High Court (40)

Tripura HC allows benefit of excise duty exemption notification even when final product was exempt from basic duties

Case Name : Union of India Vs S Dharampal Satyapal Ltd. (Tripura High ourt)
Appeal Number : Central Excise Appeal No. 01/2019
Date of Judgement/Order : 22/03/2021
Related Assessment Year :
Courts : All High Courts (6586) Tripura High Court (8)

Rejection of Excise duty refund claim made after Limitation Period was justified

Case Name : KEC International Ltd. Vs Commissioner of Central Excise & CGST (CESTA New Delhi)
Appeal Number : Excise Appeal No. 52766 of 2019 [SM]
Date of Judgement/Order : 16/03/2021
Related Assessment Year :
Courts : All CESTAT (1104) CESTAT Delhi (365)

HC dismisses PIL for framing rules for Uniform of Excise Officers

Case Name : All India Central Excise Inspectors Assn. Vs U.O.I (Allahabad High Court)
Appeal Number : P. I. L. Civil No. 14581 of 2020
Date of Judgement/Order : 17/03/2021
Related Assessment Year :
Courts : All High Courts (6586) Allahabad High Court (371)