CENEX UPDATE - 01.05.2020

CX - Duty demand raised with interest is not sustainable where raised for a period in which production activity in the assessee's factory had halted - that the assessee only later informed the Department of such stoppage is immaterial: CESTAT CX - No primary evidence to allege clandestine clearance - statements and third party records which are secondary evidence cannot be relied upon to allege clandestine clearance as the same has no independent evidentiary value: CESTAT ST - Refund - CESTAT was not justified in holding that the date of the ISD invoice has to be taken for computing the one year stipulated in the notification 12/2013-ST: HC ST - Powers of appellate authority being an extension of powers of assessing authority hence any order that could be passed by assessing authority can be passed by appellate authority: HC ST - Activity of manufacture and trading of wooden cupboards is composite in nature, involving supply of goods & provision of service - Such activity is covered under Works Contract Service for period before 01.06.2007: CESTAT Cus - Vacuum cleaner equipped with electric motor is correctly classifiable under Heading 8479 8999 of First Schedule to Customs Tariff Act 1975: CESTAT Cus - Whether redemption fine and penalty, if any, imposed in adjudication order needs to be recovered from sale proceeds, if confiscated goods are sold/disposed of by auction during the pendency of appeal - Matter referred to Larger Bench: CESTAT