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Supreme Court Allows Appeal of Commissioner of Customs in Central Excise Case — CESTAT Order Set Aside for Non-Application of Mind. Processing of Cotton Fabrics with Aid of Power Without Following Excise Procedures Constitutes Manufacture Under Section 2(f) of Central Excise Act, 1944.

The case involves an appeal by the Commissioner of Customs, Central Excise & Service Tax, Rajkot against an order of the Customs, Excise and Servi...

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Bombay High Court Allows Writ Petitions Challenging Central Excise Duty Demand on Scrap Generated During Car Manufacturing. Generation of scrap during manufacturing process is not a separate taxable event under Central Excise Act, 1944.

The judgment concerns two writ petitions filed by Premier Ltd. and New Holland Fiat (India) Pvt. Ltd. challenging show cause notices issued by the Cen...

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Bombay High Court Dismisses Revenue's Appeals as Not Maintainable in Service Tax Refund Case. The issue of refund under notifications granting exemption for services consumed in SEZ relates to rate of duty, thus appeal lies to Supreme Court under Section 35G(1) of Central Excise Act, 1944.

The case involves a batch of appeals filed by the Commissioner of Central Excise & Service Tax, Pune (Revenue) against an order dated 28th March 2013 ...

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Supreme Court Dismisses Manufacturer's Appeal in Rebate Claim Case Due to Limitation Under Section 11B of Central Excise Act. Rebate of duty on exports is governed by the limitation period prescribed under Section 11B, as 'refund' includes 'rebate' under Explanation (A) to that section.

The appellant, Sansera Engineering Limited, a manufacturer of excisable goods, exported goods between August 2015 and October 2015 and filed claims fo...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Classification Dispute. CESTAT's finding that activity was classifiable under Works Contract Service rather than Erection Commissioning and Installation Service upheld.

The Commissioner of CGST & Central Excise, Thane, filed an appeal under Section 35G of the Central Excise Act, 1944 read with Finance Act, 1994 agains...

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WRIT PETITION NO. 3310 OF 2017

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Bombay High Court Dismisses Writ Petitions Challenging Customs Adjudication Order for Lack of Compliance with Section 138B; Directs Petitioners to Avail Alternate Remedy. Failure to Avail Opportunity for Cross-examination Precludes Exercise of Writ Jurisdiction Under Article 226.

The petitioners, engaged in import of goods such as rechargeable torches and LED lights, were issued show cause notices by the Directorate of Revenue ...