The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a mere factum of two sets of invoices is not sufficient to prove the charge of clandestine removal.The.
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that merely on the basis of Form 26AS issued by the Income Tax Department, the demand of Service Tax is not.
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that iron ore fines were exempted from payment of duty.The bench of Ashok Jindal (Judicial Member) and Rajeev.
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that physician samples are not sold by affixing the MRP on them; the same has to be distributed free of.
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that data recovered from the pen drive does not have any evidentiary value to prove the clandestine clearance.