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CII wins case, modular employment scheme deemed outside service tax ambit.
The Confederation of Indian Industry (CII) appealed against an order demanding service tax on various services, including convention services, business exhibition services, and the modular employment scheme. The CESTAT Chandigarh allowed CII's appea…
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Service Tax Appeal Dismissed as Time-Barred, Court Upholds Strict Adherence to …
This case involves an appeal against an order passed by the Commissioner (Appeals) Customs, Central Excise & Service Tax, Lucknow, dismissing the appellant's appeal as time-barred. The Commissioner (Appeals) held that the appeal was filed after more…
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Customs appeal dismissed as time-barred; delay beyond 30 days after statutory p…
This case deals with an appeal filed against an order of the Commissioner (Appeals) Customs, GST & Central Excise, Lucknow, dismissing the appellant's appeal as time-barred. The Commissioner (Appeals) held that the appeal was filed after the statuto…
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Sub-contractor not liable for service tax if main contractor paid tax on full c…
The case involved an appellant who provided services as a sub-contractor to main contractors during 2008-2012. The appellant did not pay service tax, believing the main contractors had discharged the tax liability on the full contract value. The cou…
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Court remands case back to Commissioner for decision on merits after finding de…
This case involves an appeal filed by the appellant against an order passed by the Commissioner (Appeals) rejecting their appeal on the grounds of limitation. The Commissioner had dismissed the appellant's application for condonation of delay in fil…
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Court orders release of 14 cheques 'resumed' by authorities, not 'seized' under…
This case involves a dispute between a petitioner and the respondent authorities over the release of 14 cheques and certain documents that were "resumed" by the authorities during an investigation. The court ruled that the authorities must return th…
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Customs Corruption Crackdown: Senior Official, Aide Nabbed in Bribery Sting at …
In a significant blow against corruption within the customs department, the Central Bureau of Investigation (CBI) has apprehended a former Inspector and Dock Examiner at Mundra Port, Gujarat, who currently holds the position of Superintendent of Cus…
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Customs Corruption Exposed: Superintendent Accused of Extortion Racket
In a shocking revelation, a Customs Superintendent stationed at the Kakrahwa Border in Siddharthnagar, Uttar Pradesh, has been accused of running an extortion racket. The official, identified as Pramod Tiwari, allegedly demanded a monthly bribe of R…
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Former Superintendent of Central Excise & Customs Sentenced to 5 year Rigorous …
In a resounding victory against corruption, a former Superintendent of the Central Excise & Customs (Preventive Branch) at the Daman Commissionerate, Vapi, Gujarat, has been handed a significant sentence. Shri Fauza Singh Pandher was found guilty of…
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Customs Officer's Greed Leads to Downfall: Sentenced for Amassing Disproportion…
In a landmark case, a former Assistant Commissioner of Customs, Varinder Prabhakar, and his wife, Shashi Prabhakar, faced the consequences of their actions. Varinder was sentenced to seven years of rigorous imprisonment and fined Rs. 1 lakh, while S…
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SEBI’s Structure Digital Database (SDD) Regulations: Key Aspects and Compliance…
This article provides an in-depth analysis of the pivotal aspects of SEBI’s Structure Digital Database (SDD) regulations, as mandated by the SEBI (Prohibition of Insider of Trading Regulation) Rules, 2018 (PIT Regulations). It delves into the requir…
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CBI Apprehends DGFT Officials and MD in Bribery Case; Former Central Excise Ins…
The Central Bureau of Investigation (CBI) has made significant arrests in a bribery case involving a Joint Director General of Foreign Trade (DGFT) in Visakhapatnam, a Section Head working in the office of DGFT, and the Managing Director of a privat…
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Some apparent discrepancies, contradictions in the goods description in the inv…
Customs & Excise,Feb. 24, 2024The legal order pertains to Excise Appeal No. 20375 of 2020 filed by M/s. Encop Wires Private Limited against the Commissioner of Central Tax, Belagavi. The appeal was made against the demand for duty, interest, and penalty due to alleged clandestine removal of goods without payment of duty. After a thorough analysis, the Hon’ble Dr. D.M. Misra, Member (Judicial), allowed the appeal, setting aside the impugned order.
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The Department must bring direct, tangible, corroborative, and strict evidence …
Customs & Excise,Feb. 24, 2024The demands cannot be confirmed solely on the basis of notebooks maintained by workers and that the Department must produce clinching evidence in the nature of purchase of inputs and sale of the final product to confirm demands.
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Tribunal Sets Aside Penalty Imposed on Appellant in Customs Appeal Case
Customs & Excise,Feb. 24, 2024The provides details of a legal case involving Customs Appeal No. 862 of 2011 and Customs Appeal No. 1746 of 2010, heard at the Customs Excise & Service Tax Appellate Tribunal in Bangalore. The case revolves around the interception of a passenger concealing a large amount of foreign currency, leading to the confiscation of the currency and the imposition of a penalty. The appellant filed an appeal, and after considering the arguments from both side…
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Tribunal Rules in Favor of Appellant in Excise Duty Case
Customs & Excise,Feb. 24, 2024The Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench in Ahmedabad ruled in a legal case involving Excise Appeal No. 10341 of 2015-DB. The case centered around the seizure of Pouch Packing Machines and the manufacturing of Pan Masala Containing Tobacco without the payment of Central Excise duty. The appellant, Pareshbhai Ramanbhai Amin, contested the duty demand confirmed by the Commissioner of Central Excise, Vadodara, and the Tri…
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Tribunal Sets Aside Demand of Central Excise Duty, Interest, and Penalty in Exc…
Customs & Excise,Feb. 24, 2024The Customs, Excise & Service Tax Appellate Tribunal, Kolkata, Eastern Zonal Bench, in the case of Excise Appeal No. 75370 of 2021, ruled in favor of the Appellant, M/s Raj Kumar Gupta (Alias) Shri Raj Kumar Sultania alias Shri Raju Sultania, setting aside the demand of Central Excise Duty, interest, and penalty imposed on them by the Commissioner of CGST & Central Excise, Patna.
Assessee successfully proved Department's Shallow investigation and saved itsel…
The case involved an excise appeal filed by M/s Ludhiana Steel Rolling Mills against the Commissioner of Central Excise, Ludhiana. The department accused the appellant of violating the Central Excise Act by trading in steel scrap without paying for the applicable Central Excise duty. After a thorough review, the tribunal ruled in favor of M/s Ludhiana Steel Rolling Mills, setting aside the impugned order and allowing the appeal.
Customs & Excise,Feb. 24, 2024-
CESTAT Rules in Favor of Appellant in Alleged Clandestine Removal Case
Customs & Excise,Feb. 24, 2024The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) West Zonal Bench at Ahmedabad heard Excise Appeal No. 12790 of 2014, which involved the alleged clandestine removal of goods by Crown Ceramics. The case revolved around the recovery of duty amounting to Rs. 39,43,754/- based on documents impounded during a visit by preventive officers. After a detailed investigation and multiple appeals, the CESTAT ruled in favor of the appellant, settin…
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Why did the CESTAT rule NO CLANDESTINE REMOVAL FOUND even though the department…
Customs & Excise,Feb. 24, 2024The departmental officers conducted a search at the factory premises of M/s. Sharda Rerollers Private Limited and found documents showing clearance of goods without payment of duty. They recorded the statements from employees and the Managing Director, revealing contradictory information. Despite contesting the show-cause notice, the Commissioner (Appeals) passed an adjudication order, confirming the demand and imposing penalties for clandestine cl…
Crompton Greaves Ltd vs. Commissioner of Central Excise, Mumbai – III
Customs & Excise,Jan. 04, 2024The pertains to Excise Appeal No. 86876 of 2013 and Excise Appeal No. 86877 of 2013, involving Crompton Greaves Ltd, Transformer Division, Kanjur, Mumbai 400042, and the Commissioner of Central Excise, Mumbai – III. It discusses the appellant’s manufacturing of transformers, clearance for domestic and export purposes, availing of duties of central excise, re-export of transformers after repairs, and the restoration of credit sought by the appellant…
M/s. BMW India Pvt. Ltd. vs. UOI and others: Dispute over Service Tax on Expatr…
The case involves a dispute between M/s. BMW India Pvt. Ltd. and the Union of India (UOI) regarding the payment of service tax on the amount of salaries and perquisites relating to expatriates under Manpower Recruitment or Supply Agency Service. The petitioner contests a notice issued under Section 73(1) of the Central Goods Service Tax Act, 2017 (CGST Act) for payment of IGST along with applicable interest.
Customs & Excise,Jan. 04, 2024-
Customs & Excise , Jan. 06. 2024Tribunal Modifies Order in Customs Appeal Case
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Customs & Excise , Dec. 25. 2023Customs Tribunal Rules in Favor of M/s. Xiaomi Technology India Ltd in Mi Web C…
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Customs & Excise , Jan. 06. 2024Tribunal Rules in Favor of Bus Owners in Service Tax Appeal
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Customs & Excise , Jan. 11. 2024Latest SEZ Notification: Floor-Wise Denotification to Boost Developer Revenues
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Customs & Excise , Jan. 05. 2024Customs Appeal No.75108 of 2016: Final Order Set Aside by Tribunal
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