CENEX UPDATE - 2.04.2020

CX - Mere deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine manufacture and removal: CESTAT ST - To read down any distinction, other than that as enacted, would be a foray into impermissible and unknown territory - breach of jurisdiction by the adjudicating authority does not find favour with the Bench: CESTAT Cus - Demand raised on EoU in respect of waste material in its warehouse - matter remanded where Revenue did not examine merits of appellant's claims that SION norms do not apply onto EoUs: HC GST - Assessee was already dead as on date of assessment order and, therefore, assessment order is a nullity in eye of law: High Court