CENEX UPDATE - 09.05.2020

CX - Bagasse/Press Mud emerges as by-product when manufacturing Sugar & Molasses & is cleared without payment of duty - No cause for recovery u/r 6 of CCR of value of Bagasse sold: CESTAT ST - Revenue failed to prove that miscellaneous receipts declared by assessee were proceeds from rendering Photography service - duty demand not tenable where based solely on assumptions: CESTAT Cus - Refund - Revenue having not been able to locate the original documents is apparently seeking indulgence at the cost of the taxpayer and which cannot be appreciated: CESTAT