CENEX UPDATE - 04.05.2020

CX - Clandestine removal - Such charges are not sustainable if based solely on statements taken from a third party & without permitting cross examination of depositor: CESTAT CX - Appellant can utilize Cenvat Credit of Basic Excise Duty for payment of NCCD: CESTAT ST - Although the owner of equipment had insured goods, effective control was with appellant and, therefore, issue is covered by definition of 'deemed sale' - service tax under the category of SOTG is not leviable on transaction: CESTAT Cus - Tribunal needs to give deference to decisions of its co-ordinate benches - matter remanded: HC