top of page

CENEX UPDATE – 31.10.2020

  • Writer: Cenex Legal
    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

 
 
 

Recent Posts

See All
CENEX UPDATE – 07.11.2020

CX - Property in the goods passed from the appellant to his buyer only at the port where they have obtained Let Export Order - services...

 
 
 
CENEX UPDATE – 06.11.2020

CX - Opinion of the Ministry of Finance rendered through Audit Reports is not conclusive & is also not a statement of law - hence it is...

 
 
 
CENEX UPDATE – 05.11.2020

CX - It is fit case for remand where Revenue contravenes principles of natural justice by not considering documents furnished by assessee...

 
 
 

Comments


Design & Maintained by Cenex Legal

bottom of page