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Bombay High Court Allows Appeal Against Tribunal's Stay Order in Cenvat Credit Dispute. Tribunal's Detailed Findings at Stay Stage Prejudge the Appeal and Are Impermissible.

The appellant, CEAT Limited, filed an appeal before the Bombay High Court challenging an order dated 12th June 2014 passed by the Customs, Excise and ...

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High Court of Karnataka Dismisses State's Revision Petitions in Asian Paints VAT Case — Input Tax Credit on Capital Goods Allowed Despite Non-Use in Manufacturing. Section 11(4) of KVAT Act, 2003 does not restrict ITC on capital goods used for generation of electricity for own consumption.

The State of Karnataka filed multiple revision petitions under Section 65(1) of the Karnataka Value Added Tax Act, 2003 (KVAT Act) read with Section 9...

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Bombay High Court Dismisses Petition Challenging Condition in Customs Circular Requiring Bank Guarantee for Accredited Importers. Condition Requiring Bank Guarantee for Differential Duty in Provisional Assessment Held Valid as Reasonable Safeguard Under Customs Act, 1962.

The petitioner, Shah Pulp & Paper Mills Limited, challenged the legality and validity of a condition contained in paragraph 7(iii) of a circular issue...

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Bombay High Court Allows Appeal in Central Excise Case on Third Member Reference and Remand Ambiguity. The court held that the third member cannot go beyond the referred question and the remand order was ambiguous, remanding the matter for fresh consideration.

The case involves an appeal by M/s. Kelkar Trading Corporation and Shri Chintamani Shridhar Kelkar against the Commissioner of Central Excise, Mumbai-...

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Supreme Court Dismisses State's Appeals, Affirms Refund of Licence Fee and Differential Amount for Period of Unlawful Closure of Distillery Premises. Licensee Entitled to Refund When Premises Sealed Without Opportunity of Hearing, and Suspension Order Passed Without Show-Cause Notice.

The Supreme Court dismissed appeals by the State of Bihar against a Patna High Court judgment directing refund of licence fee and differential amount ...

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Bombay High Court Dismisses Revenue's Appeal in Central Excise Penalty Case — No Substantial Question of Law Arises. Tribunal's finding that penalty under Section 11AC of Central Excise Act, 1944 is not automatic and requires mens rea upheld.

The Commissioner of Central Excise filed an appeal under Section 35G of the Central Excise Act, 1944 against the order dated 29th October 2009 passed ...

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Bombay High Court Dismisses Petition Challenging Excise Duty Rate on Cranes — Enacted Statute Prevails Over Discrepancy in Bill Versions. Rate of Duty Under Heading 84.26 of Central Excise Tariff Act, 1985 is 15% Ad Valorem, Not 12% as Claimed by Manufacturer.

The petitioner, M/s. Garlick Engineering, a manufacturer of cranes, filed a writ petition challenging the rate of central excise duty applicable to cr...