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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny

Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...

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Bombay High Court Allows Appeals Against CESTAT Predeposit Order in Central Excise Clandestine Removal Cases. Electricity Consumption Norms for M.S. Ingots Require Prima Facie Case Assessment for Waiver of Predeposit.

The Bombay High Court heard six appeals under Section 35G of the Central Excise Act, 1944, against a common order of the Customs, Excise and Service T...

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Karnataka High Court Upholds Excise License Renewal for Bars and Restaurants Despite Minor Irregularities in Application Process. License Renewal Cannot Be Denied for Technical Defects When Licensee Has Substantially Complied with Conditions and Paid Fees.

The case involves multiple writ appeals filed by the State of Karnataka and its excise authorities against orders of a learned Single Judge directing ...

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Bombay High Court Dismisses Appeal in Customs Duty Exemption Case - Cess Under Textile Committees Act Not Part of CVD. Cess under Section 5 of Textile Committees Act, 1963 is not includable in Countervailing Duty under Section 3 of Customs Tariff Act, 1975 for exemption purposes.

The appellant, M/s. Shree Rajasthan Texchem Limited, a manufacturer of yarn, imported capital goods (textile machinery) under bills of entry dated 28t...

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Bombay High Court Allows Licensee's Challenge to Arrears Demand and License Lapse in Bombay Prohibition Act Case. Demand for License Fee Arrears for Period Prior to License Grant Held Unenforceable and License Cannot Lapse Without Notice.

The petitioner, Suresh Krishnaji Lakudkar, held a CLIII license under the Bombay Prohibition Act, 1949, for the sale of foreign liquor. In Writ Petiti...

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Bombay High Court Allows Appeal in Central Excise Case Due to Limitation Bar. Demand for Excise Duty on Gates and Hoists Supplied to Irrigation Department Held Time-Barred Under Section 11A of Central Excise Act, 1944.

The appellant, Water Resources Development (formerly Irrigation Department), was engaged in manufacturing mechanical gates, parts, and hoists for dams...

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High Court Dismisses Writ Petition for Refund of Excise Licence Fees Due to Delay and Laches. Claim for refund of Rs.2.86 Crores paid under Karnataka Excise (Rectified Spirits) Rules, 1967 for period 1997-98 to 2002-03 rejected as barred by delay and laches.

The petitioner, M/s. Kap Chem Limited, filed a writ petition under Article 226 of the Constitution of India seeking refund of Rs.2.86 Crores paid as l...