CENEX UPDATE – 05.11.2020

CX - It is fit case for remand where Revenue contravenes principles of natural justice by not considering documents furnished by assessee or it's contentions: CESTAT

ST - That challans evidencing payment of service tax cannot be rejected solely on grounds that they did not bear legible bank seal - fresh duty demand raised is quashed: CESTAT

Cus - Extended period of limitation upto six months as per first proviso to s.110(2) stood extended by s.6 of the Ordinance till 29.09.2020 - SCN u/s 124(a) issued under such extended period is legal and proper: HC