2017-TIOL-INSTANT-ALL-458
12 July 2017   

BREAKING NEWS

Appeal to Tribunal against O-in-A - Pre-deposit 7.5% plus10% - CESTAT backtracks - Accept 2.5% for now

CIRCULARS

F.No.01/05/Circular/CESTAT/2015

Appeals in CESTAT against Commissioner's (Appeals) Order - Quantum of pre-deposit - compliance of Larger Bench Order

 

CASE LAW

2017-TIOL-2388-CESTAT-AHM

CCE & ST Vs SHIVAM CASTING: AHMEDABAD CESTAT (Dated: May 16, 2017)

CX - Upon inspection of assessee's factory, & recovery of documents/evidences & recording of statements, revenue alleged clandestine production and removal of goods - Duty demand with equal penalty and personal penalty were imposed - Assessee later submitted a Chartered Engineer's Certificate claiming no production of the alleged goods, which was accepted by the adjudicating authority, and who exonerated the assessee - Revenue challenged the production of such certificate after issue of SCN and completion of investigation - Held - Considering that the adjudicating authority's order was entirely influenced by the Chartered Engineer's Certificate, in all fairness, revenue deserved the opportunity to examine such certificate, before a final order was passed - Matter remanded for verification of certificate and other evidences by independent experts, within three months: CESTAT (Para 2,6)

Case Remanded

  

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