CENEX UPDATE – 10.10.2020

CX - Tribunal cannot take up exercise of re-appreciating the evidences and embark on an act of reviewing the decision under the guise of rectification of mistake: CESTAT

ST - CENVAT credit availed on civil work of setting up landfills for storage & disposal of hazardous waste, is admissible, where the same is mandatory requirement in waste management as per State PCB guidelines: CESTAT

Cus - Application for early hearing merits being allowed where the applicant seeks release of live consignment of goods & where applicant is required to produce certificate from BIS Authority for release of goods: CESTAT