CENEX UPDATE - 15.05.2020

CX - Only on basis of natural relationship between partner of a partnership firm and Director of Private limited company, it cannot be said that both are 'related persons' in terms of s.4(3)(b) of CEA, 1944: CESTAT ST - Notfn No 8/2005-ST does not prescribe any condition of job worker submitting proof of payment of Excise duty by principal manufacturer on final product, so as to claim exemption under this Notfn: CESTAT Cus - Section 110(2) of Customs Act 1962 clearly mandates that no separate notice needs to be issued for extending limitation period by six months for issuing of SCN - it would suffice to record reasons in writing & convey them to noticee: CESTAT