CENEX UPDATE - 12.03.2020

CX - Demand raised by invoking extended period of limitation is not tenable, if there is no suppression or mis-statement of facts & if issue involved pertains to interpretation of law: CESTAT

CX - Refund - 56/2002-CX - On box containing multi-piece packages (each pack containing a quantity of 10 grams or less), goods are required to be affixed with MRP - valuation correctly done u/s 4A of CEA: CESTAT

CX - Refund - There is no rule prescribed that in adjudication proceedings, documentary evidence that too of a public nature, was not to be accepted without examining the source: CESTAT

CX - Provisions of Rule 9(1)(bb) of CCR 2004 are inapplicable where assessee did not avail credit on supplementary invoices & demand for recovery is untenable if based solely on delayed payment of tax: CESTAT

ST - In period prior to 1.4.2011, cenvat credit available on input goods & services utilised for construction of complex, used for output service of renting of immovable property service: CESTAT

ST - Assessee was under bona fide belief that galvanization carried out by it amounted to manufacture & that hand pumps on which such process was carried out, was exempted - extended period cannot be invoked: CESTAT

Cus - No automatic immunity from penalty to co-noticees on ground that case of main Noticee has been settled by Settlement Commission: CESTAT

Cus - It is fit case for remand where Commr.(A) dismisses appeal on time bar without delving into merits: CESTAT