Here’s an Excise Duty weekly flashback from 11 To 17 January 2026.
Madras High Court
Limitation Plea Can’t Be Entertained For First Time At Appellate Stage Without Supporting Facts On Record: Madras HC
The Madras High Court has dismissed a long-pending appeal filed by an assessee against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), holding that a plea on limitation cannot be entertained for the first time at the appellate stage in the absence of necessary supporting facts on record.
CESTAT
Consolidated Demand Of CENVAT Credit Worth Rs. 71 Crore on Electricity Sold to Power Utility Against Hindustan Zinc Quashed: CESTAT
The New Delhi Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has allowed six appeals filed by Hindustan Zinc Ltd., setting aside a consolidated demand of over Rs. 71 crore along with interest and penalties arising from alleged irregular availment of CENVAT credit on inputs and input services used for electricity generation.
Penalty on Transporter Unsustainable Once Excise Demand Against Manufacturer Is Quashed: CESTAT
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside penalties imposed on a transporter and its operator in a case alleging clandestine transportation of pan masala and zarda, holding that once the substantive excise demand against the manufacturer itself has been quashed, no penalty can survive against third parties like transporter.
No Penalty Without Confirmed Duty Liability; Individual Can’t Be Penalised Merely on Alleged Association: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under Section 11AC of the Central Excise Act, 1944 cannot be imposed on an individual when no duty liability is confirmed against him, and mere alleged association with an assessee is insufficient to attract penal consequences.
Penalty on Buyer Can’t Survive After Excise Demand Against Manufacturer Is Quashed: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the penalty holding that no penalty could survive against a buyer once the very foundation of the excise demand against the alleged manufacturer had already been quashed.
Dept. To Pay 12% Interest on Refund of Unjustly Retained Pre-Deposit: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad, has held that an assessee is entitled to interest at 12% per annum on the refund of pre-deposit amounts from the date of deposit till the date of refund, even where such deposits were made prior to the 2014 amendment to Section 35FF of the Central Excise Act, 1944.
Read More: Customs Duty Weekly Flashback: 11 To 17 January 2026
