CENEX UPDATE - 10.04.2020

CX - There is no bar in law to restrict Cenvat Credit of the CVD paid on the basis of provisionally assessed bills of entry: CESTAT CX - Activity does not amount to manufacture - As the appellant has paid duty upon removal of goods, same is to be treated as reversal of credit availed - demand unsustainable: CESTAT ST - Even when an assessee has suppressed facts, extended period of limitation can be invoked only when 'suppression' is shown to be wilful with intent to evade payment of tax: CESTAT Cus - Imported goods were re-exported due to cancellation of job work order - duty demanded for contravening conditions of Notfn No 32/97-Cus is not tenable as goods were not available in India at time of issuing SCN: CESTAT Cus - Cost Recovery Charges - Even if Regulation of HCCAR, 2009 is applicable, the same could be operative only if separate officer is posted to supervise the work at appellant's Jetty: CESTA