CENEX LEGAL UPDATE - 25.03.2020

CX - It is settled principle of law that when two authorities have, sitting separately arrived at the same finding of fact, same should normally not be disturbed till the time it can be shown to be perverse: CESTAT

CX - Notification No. 5/99-CE & 6/2000-CE - Percentage of fly ash has to be determined with respect to weight of finished goods without moisture content: CESTAT

ST - It is trite law that club is formed on principle of mutuality - hence services provided to its members are not between one legal entity to another & will not attract service tax: CESTAT

Cus - O-i-O passed as per Regulation 22 of CHALR 2004 can be appealed against u/s 129A of Customs Act by an aggrieved party - ergo, Revenue is not barred from appealing against any such order: HC