CENEX UPDATE – 25.07.2020

CX - Clearances of two Pvt Ltd companies cannot be clubbed where both are separate entities, manufacture different products, have separate power connections & use different raw material & where creation of both units is known to the Revenue: CESTAT

ST - Show Cause Notice need not be issued & penalty u/s 78 of Finance Act 1994 need not be imposed where differential duty with interest is paid well before issuance of SCN: CESTAT

Cus - Wrong BIS number embossed on drivers for LED panel lights by foreign manufacturer - confiscation cannot sustain: CESTAT