Search Results for "Excise Commissioner"

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Search Results for "Excise Commissioner"

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Supreme Court

Supreme Court Allows Revenue Appeal in Central Excise Duty Dispute Over Footwear Sales to Military Institutions. Bulk Sales to Institutional Consumers Do Not Qualify as Retail Sales Under Section 4(A) of Central Excise Act, 1944, Making Manufacturer Ineligible for Tax Benefits Under Notification No. 12/2012-CE.

21 Mar 2023

The Supreme Court heard appeals against a CESTAT order that had granted tax benefits to a footwear manufacturer under Notification No. 12/2012-CE read...

High Court

Bombay High Court Allows Writ Petition Challenging Excise Authority's Refusal to Renew Liquor License in Partnership Dispute. Partnership Dissolution Upon Death of Partner Under Section 42(c) of Indian Partnership Act, 1932 Bars Substitution Without Consent of Surviving Partner.

12 Feb 2024

The case involves a dispute over a partnership liquor license originally obtained jointly by Namdeo Chonde (father of the petitioner) and Nivrutti Shi...

High Court

Bombay High Court Dismisses Revenue's Appeal in Service Tax Classification Dispute. CESTAT's finding that activity was classifiable under Works Contract Service rather than Erection Commissioning and Installation Service upheld.

14 Dec 2022

The Commissioner of CGST & Central Excise, Thane, filed an appeal under Section 35G of the Central Excise Act, 1944 read with Finance Act, 1994 agains...

High Court

Bombay High Court Examines Whether Interest is Leviable on Additional Duty of Customs and Settlement Commission's Power to Rectify Errors. The Court Scrutinised the Legality of Imposing Interest on Counter Veiling Duty Where Modvat Credit Was Available and Considered Whether Tribunals Have Inherent Jurisdiction to Correct Accidental Mistakes Under Section 127H of Customs Act, 1962.

27 Apr 2005

The matter arose from a writ petition filed by a public limited company engaged in manufacturing automotive furnishing fabrics, challenging the order ...

High Court

Bombay High Court Allows Pharma Companies to Challenge Pre-Deposit Condition in Excise Appeals Without Full Payment. Tribunal's Order for 25% Pre-Deposit Set Aside as Unreasonable Given Prior Recovery from Job Workers.

18 Jul 2005

The petitioners, four pharmaceutical companies, filed writ petitions challenging a common order dated 10.2.2005 passed by the Customs Excise & Service...

High Court

Bombay High Court Dismisses Petition Challenging Excise License Renewal for Lack of Standing. Petitioner failed to establish any legal right or interest in the renewal of a foreign liquor license under the Goa Excise Duty Act, 1964.

30 Jun 2014

The petitioner, Shri Shailesh Kothawale, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court at Goa, see...

High Court

Bombay High Court Dismisses Petitions Challenging GST on DAP and MOP Fertilizers Under Reverse Charge. Fertilizer dealers cannot claim exemption for DAP and MOP as they are mineral fertilizers, not chemical fertilizers, under Notification No. 9/2017-Integrated Tax (Rate) dated 28.06.2017.

19 Apr 2022

The petitioners, Ambica Fertilizers, Balaji Agro Agency, Mahesh Agro Agency, and Shree Ambica Fertilizers, are dealers in fertilizers including Di-Amm...

High Court

High Court of Karnataka Allows Appeal Against CESTAT Order in Service Tax Case — Limitation Bar Not Applicable. The court held that the Tribunal erred in dismissing the appeal on limitation grounds when the appeal was filed within the prescribed period under Section 85 of the Finance Act, 1994.

4 Jul 2016

The petitioner, M/s. Practice Strategic Communications India Private Limited, a company providing management services, was issued a show cause notice ...

High Court

Bombay High Court Quashes Customs Demand Against Ex-Director for Company Dues — No Personal Liability Without Statutory Provision. Section 142(1)(c)(ii) of Customs Act, 1962 does not authorise recovery from a former director who ceased to be associated with the company before the demand.

15 Feb 2019

The petitioner, Purshottam Das Gupta, an 86-year-old senior citizen, was formerly a director of Sujata Verbatim Limited (later renamed PDG Infotech Li...

High Court

High Court of Judicature at Bombay Quashes Demand Notice Issued to Former Director for Recovery of Company's Customs Dues. Director Not Personally Liable for Tax Arrears Under Section 142 of Customs Act, 1962, Absent Statutory Provision.

15 Feb 2019

The case involved a writ petition filed by Purshottam Das Gupta, an 86-year-old former director of Sujata Verbatim Limited (later known as PDG Infotec...

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