CENEX UPDATE – 21.07.2020

CX - Appellant continued to pursue with AA in the matter of non-payment of interest although Asstt. Commr. had advised them by letter dated 22.06.2017 to file appeal - Commissioner(A) has rightly held the appeal filed on 11.01.2018 as time barred: CESTAT

ST - Royalty - Only right which licensor has is to supervise whether products manufactured by Appellant are in conformity with the quality since brand name of the licensor is being used - no reason to classify such service under Franchise service: CESTAT

NDPS - Grounds raised are all matters of fact and require to be proved during trial - If any finding is recorded with regard to legal infirmities, it would amount to pre-judging the issue: HC