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Bombay High Court Allows Revenue's Reference on Capital Goods Credit Eligibility Under Rule 57Q of Central Excise Act, 1944. Material handling equipment not used in manufacture or process does not qualify for capital goods credit.

The judgment concerns two reference applications filed by the Revenue under the Central Excise Act, 1944, arising from an order of the Customs Excise ...

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Bombay High Court Allows Writ Petitions Against Levy of Excise Duty on Fabrication and Construction of Structurals - Activities Do Not Amount to Manufacture Under Section 2(f) of Central Excise Act, 1944. Fabrication at site results in immovable property, not excisable goods.

The judgment concerns two writ petitions under Article 226 of the Constitution of India filed by M/s Shapoorji Pallonji & Co. and Ceat Tyres of India ...

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Karnataka High Court Division Bench Considers Appeals Against Quashing of SC/ST Liquor License Reservation Notification. Single Judge Quashed Notification as Discriminatory, State Appeals.

The High Court of Karnataka at Bengaluru, by this common order, addressed a batch of writ appeals filed under Section 4 of the Karnataka High Court Ac...

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Bombay High Court Allows Cenvat Credit Appeals in Central Excise Case — Extended Limitation Period Not Invokable Without Suppression of Facts. Credit Denial Unsustainable When Simultaneously Available to Other Factories Under Cenvat Credit Rules, 2002.

The case involves four appeals filed under Section 35G of the Central Excise Act, 1944 by M/s. Sanvijay Rolling & Engineering Ltd. and Sanjay P. Agarw...

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Supreme Court Adjudicates Seniority Dispute Arising from Cadre Bifurcation and Re-amalgamation in Customs and Excise Department. Dispute Centers on Impact of Separate Data Processing Cadre on Ministerial Employee Seniority Under the 1979 Recruitment Rules.

The case involved a seniority dispute among employees of the Customs and Central Excise Department. The original ministerial cadre, governed by the Ce...

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High Court of Karnataka Dismisses PIL Challenging Appointment of Special Counsel in Customs and Excise Matters. Rule 9 of Customs (Appeals) Rules, 1982 and Rule 12 of Central Excise (Appeals) Rules, 2001 held not ultra vires.

The petitioner, an advocate enrolled in the Karnataka State Bar Council, filed a Public Interest Litigation in 2014 challenging an endorsement dated 2...