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Bombay High Court Quashes Suspension of Excise Bar Licence for Violation of Natural Justice — Order Passed Without Hearing Despite Adjournment Granted. Commissioner of Excise Cannot Suspend Licence Without Hearing After Granting Adjournment for That Purpose Under Article 226 of Constitution of India.

The petitioner, Gregory Daniel B. Shah, an Overseas Citizen of India holding an excise bar licence in Goa, challenged an order dated 2nd February 2018...

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WRIT PETITION NO.388 OF 2016

The petitioners, a company importing and supplying ATMs to State Bank of India, filed a writ petition under Article 226 of the Constitution challengin...

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Bombay High Court Allows Writ Petition Quashing Service Tax Levy on Irrigation Restoration Charges Paid to State Government. State's Collection of Charges for Water Diversion is a Sovereign Function, Not a Taxable Service Under Finance Act, 1994.

The petitioner, Rattan India Power Limited, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challeng...

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Supreme Court Upholds Promote Inspectors in Seniority Dispute Under Central Excise Recruitment Rules. Inter Se Seniority Must Be Fixed Based on 1959 and 1986 Office Memoranda with Quota Rule Compliance, Rejecting High Court's View on Vacancy Register Irrelevance.

The dispute originated from seniority fixation among Inspectors of Central Excise, recruited through direct recruitment and promotion under the Centra...

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Bombay High Court Allows Revenue's Appeal in Central Excise Penalty Case — Show-Cause Notice for Penalty Under Section 11AC Not Barred by Section 11A(2B) Despite Pre-Notice Duty Payment. CESTAT Erred in Holding That Payment of Duty Before Show-Cause Notice Precludes Issuance of Notice for Penalty.

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

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Bombay High Court Dismisses Petitions Challenging Levy Sugar Price Fixation Under Essential Commodities Act, 1955 — Levy Sugar Price Determined by Central Government Is Not Arbitrary and Does Not Violate Article 14 or 19(1)(g) of Constitution.

The petitioners, two sugar cooperative factories, filed criminal writ petitions challenging the fixation of levy sugar price by the Central Government...

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Bombay High Court Dismisses Revenue Appeal in Central Excise Rate of Duty Dispute for Lack of Jurisdiction. Appeal under Section 35G of Central Excise Act, 1944 held not maintainable as issue pertains to rate of duty, appealable only to Supreme Court under Section 35L.

The Commissioner of Customs, Central Excise and Service Tax, Nashik-II Commissionerate filed an appeal under Section 35G of the Central Excise Act, 19...