Search Results for "Maharashtra Excise"

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Search Results for "Maharashtra Excise"

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Supreme Court

Supreme Court Allows Revenue's Appeal in Central Excise Case — Labelling Activity Does Not Amount to Manufacture Under Note 3 to Chapter 18 of Central Excise Tariff Act, 1985. Additional labelling on already marketable goods without enhancing marketability does not constitute manufacture, and extended period of limitation is applicable due to suppression of facts.

30 Apr 2024

The case involves a batch of civil appeals filed by the revenue (Commissioner of Central Excise) against an order of CESTAT which allowed the responde...

High Court

Bombay High Court Quashes Distillery Licence Cancellation in Maharashtra Prohibition Act Case — Violation of Natural Justice as Show-Cause Notice Did Not Specify Grounds for Cancellation. The court held that cancellation of a distillery licence without proper notice and opportunity to be heard is unsustainable under the Maharashtra Prohibition Act, 1949.

28 Apr 2022

The petitioner, Shri Saikrupa Sugar & Allied Industries Ltd., a company running a sugar factory and distillery plant in Hiradgaon, challenged the orde...

High Court

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.

1 Dec 2021

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

High Court

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.

10 Oct 2018

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...

High Court

CRIMINAL WRIT PETITION NO.3931 OF 2016

14 Dec 2016

The petitioner, a former PWD Minister of Maharashtra, filed a habeas corpus petition under Articles 226 and 227 of the Constitution challenging his ar...

High Court

Karnataka High Court Adjudicates Writ Petitions Challenging Mandatory Pre-Deposit under Section 35F of Central Excise Act, 1944. The court examined whether the mandatory deposit requirement violated Articles 14, 19(1)(g) and 265 of the Constitution of India.

7 Oct 2015

The High Court of Karnataka heard a batch of writ petitions filed by several assessees, including Hindustan Petroleum Corporation Ltd., Prestige Garde...

High Court

Karnataka High Court Considers Challenge to Levy of VAT on Liquor by Certain Licensees; Alleged Discrimination Between Different Categories of Excise Licence Holders. Petitioners Contend That Notification Exempting Some Dealers While Taxing Others Violates Articles 14, 19, and 304B of the Constitution.

30 Sep 2015

The writ petitions were filed by various licensees under the Karnataka Excise Act, 1967, challenging the constitutional validity of Entry No.59A of th...

High Court

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.

19 Jan 2015

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

High Court

Bombay High Court Allows Rebate of Education Cess on Exported Goods in Central Excise Matter — Education Cess Held to Be Part of Excise Duty for Rebate Purposes Under Rule 18 of Central Excise Rules, 2002 and Section 37B of Central Excise Act, 1944.

29 Apr 2010

The judgment concerns two writ petitions: one by M/s Ispat Industries Limited challenging an order dated 30 November 2004 passed by the Deputy Commiss...

High Court

Bombay High Court Allows Petition in Medicinal and Toilet Preparations (Excise Duties) Act, 1955 — Dexovon Capsules with 70 mg Dextropropoxyphene-HCl Not Liable to State Excise Duty as They Are Not Narcotic Drugs Under the Act. The court held that since the content of Dextropropoxyphene-HCl per dosage unit is below the prescribed limit of 135 mg, the capsules are not narcotic drugs and not subject to State Excise Duty under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.

22 Aug 2006

The petitioners, M/s. USV Limited and its Company Secretary, filed a writ petition before the Bombay High Court challenging the levy of State Excise D...

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