CENEX UPDATE – 31.10.2020
- Cenex Legal
- Nov 7, 2020
- 1 min read
CX - It is trite law that any penalty not proposed in SCN cannot be imposed at time of adjudication - penalties imposed u/r 25 of CER 2002 and Section 114A of Customs Act are set aside, where these were not mentioned in the SCN: CESTAT
ST - Service Tax under GTA service cannot be demanded where no consignment note has been issued: CESTAT
Cus - Commr.(A) is not vested with power to condone delay in filing appeal beyond the 30-day extended period after lapse of 60-day limitation period: CESTAT
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