CENEX UPDATE - 16.04.2020

CX - Extended limitation cannot be invoked if assessee stopped payment of duty at Revenue's instance & where the Revenue was aware about such non-payment of duty: CESTAT CX - Samples of aerated water were drawn from the bottling plant for testing and preservation to meet the future disputes on the said goods - later, samples were drained out (destroyed) within the factory but not removed outside - no duty payable: CESTAT ST - GTA service - Law is clear that service recipient is liable to pay tax & hence demand & interest upheld - penalties are quashed as assessee was under bona fide belief of being eligible for CENVAT credit: CESTAT Cus - Appellant have mis-declared their import consignment - What is imported is 'Segway' in CKD condition - rightly classifiable under CTH 8711 9091 - benefit of concessional rate of duty under 12/2012-Cus is inadmissible: CESTAT