CENEX UPDATE – 13.08.2020

CX - Penalty u/r 25 of CER 2002 r/w Section 11AC of CEA 1944 is unsustainable, where no suppression or wilful mis-statement of fact with intent to evade payment of duty, is attributed to assessee, who deposited duty with interest before issuing of SCN: CESTAT

ST - Tax can be levied if there is an element of 'Service' involved which would typically be the case where the food is served in restaurant – when food is served in room, there arises no taxable service: CESTAT

Cus - Revenue is only seeking enhancement of penalty from that imposed of Rs.7500/- - In view of litigation policy, appeal dismissed on monetary limit: CESTAT