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Supreme Court of India Decides Revenue Appeal Against Tribunal's Order on Excise Valuation of Fiat Cars. Assessee's Price Below Cost Held as Normal Price Under Section 4(1)(a) by Tribunal, Revenue Challenges on Ground That Price Did Not Reflect Manufacturing Cost and Profit.

The dispute concerned the valuation of Fiat Uno model cars for central excise duty under Section 4 of the Central Excise Act, 1944. The assessee, M/s ...

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Bombay High Court Allows Writ Petition Challenging Classification of Plant Growth Promoters as Excisable Goods Under Central Excise Tariff Act, 1985. Products Containing NPK as Essential Constituent Classified as 'Other Fertilizers' Under Note 6 Chapter 3105, Attracting 1% Duty.

The petitioners, Dharti Agro Chemicals Pvt. Ltd. and its director, challenged an order dated 8 March 2017 passed by the Commissioner of Central Excise...

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Bombay High Court Dismisses Vodafone's Appeal on CENVAT Credit for Telecom Towers and Shelters. CENVAT Credit on Towers and Prefabricated Buildings Denied as They Are Immovable Property and Not Capital Goods Under CENVAT Credit Rules, 2004.

The Appellant, Vodafone India Ltd., filed appeals under section 35G of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994, cha...

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High Court of Karnataka Dismisses Writ Petitions Seeking Mandamus Against Excise License Renewal. Petitioners failed to establish locus standi to object to renewal of CL-2 license for wine shop in residential area under Karnataka Excise Act, 1965.

The petitioners, eight residents of B. Krishnappa Layout, Vijayanagar, Bangalore, filed writ petitions under Articles 226 and 227 of the Constitution ...

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Bombay High Court Allows Petitions Challenging Seizure of Vehicles Under Maharashtra Prohibition Act, 1949 — Held That Seizure Without Notice and Hearing Violates Principles of Natural Justice and Section 105 of the Act Requires Show-Cause Notice Before Confiscation.

The judgment concerns a batch of writ petitions filed by owners of vehicles that were seized by the State Excise Department under Section 105 of the M...

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Supreme Court Remands Excise Dispute to High Court for Comprehensive Adjudication on Natural Justice and Statutory Validity Issues. High Court Erred in Limiting Decision to Vires of Section 9-D Without Applying Principles to Department's Actions Under Central Excise and Salt Act, 1944.

The appeals arose from a judgment and order dated 28th August 2009 by the Delhi High Court, which disposed of five writ petitions challenging actions ...