Search Results for "Excise Commissioner"

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Search Results for "Excise Commissioner"

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High Court

High Court of Karnataka Upholds Tribunal Order Directing Consideration of Driver Candidate's Appointment in Excise Department. Court finds no error in KAT's direction to consider petitioner's case for appointment by creating supernumerary post.

13 Nov 2020

The case involves two writ petitions: one filed by Nagaraj Y. Talwar (W.P.No.117767/2019) challenging the Karnataka Administrative Tribunal's order da...

Supreme Court

Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.

22 Mar 2023

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...

High Court

Madras High Court Dismisses FCI's Appeal in Customs Duty Refund Case — Limitation for Appeal Under Section 128 Cannot Be Condoned. Import of Section 129A to condone delay in first appeal under Section 128 is impermissible as Customs Act is a complete code.

2 Jan 2025

The Food Corporation of India (FCI) filed a Civil Miscellaneous Appeal under Section 130(1) of the Customs Act, 1962 read with Section 104 of CPC, cha...

Supreme Court

Supreme Court Upholds Licensee in Excise License Cancellation Case Due to Inapplicability of Amended Rules. Liability Limited to Actual Loss with Credit for Departmental Management Fees Under Old Rule 13 of Abkari Shops Departmental Management Rules, 1972, as Contract Predated Amendment.

6 Sep 2021

The dispute arose from the cancellation of a country liquor license by the State of Kerala. The respondent licensee had successfully bid for arrack sh...

High Court

Bombay High Court Allows Appeal Against Predeposit Order in Central Excise Valuation Dispute. CESTAT's direction to deposit Rs. 1 crore set aside as assessee had strong prima facie case on valuation under Section 4 of Central Excise Act, 1944.

21 Mar 2012

The appellant, Jabil Circuit India Private Limited, is a manufacturer of set-top boxes. It sold these boxes to Thomson Holdings India Private Limited ...

High Court

Bombay High Court Dismisses Writ Petition Challenging Pre-deposit Order Under Section 35F of Central Excise Act, Citing Alternative Remedy of Appeal Under Section 35G. Pre-deposit order is an order passed in appeal and thus appealable; writ petition not maintainable.

25 Mar 2010

The petitioner, M/s Indoworth India Ltd., a company incorporated under the Indian Companies Act, 1956, filed a writ petition before the Bombay High Co...

High Court

Bombay High Court Dismisses Union of India's Petition Challenging Interest on Delayed Rebate Claims Under Central Excise Act. Interest Under Section 11BB of Central Excise Act, 1944 Held Payable from Expiry of Three Months from Date of Receipt of Rebate Claim, Not from Date of Final Adjudication.

30 Jan 2012

The case involves a dispute between the Union of India (Petitioner) and Jindal Drugs Limited (Respondent) regarding the payment of interest on delayed...

High Court

Bombay High Court Allows Writ Petition Challenging Rejection of Refund Claim Under CGST Act — Petitioner Entitled to Refund of Excess Tax Paid Due to Inadvertent Double Filing of GST Returns. The court held that the rejection of the refund claim by the appellate authority was unsustainable and directed the respondents to process the refund within eight weeks, subject to verification of no unjust enrichment.

20 Feb 2024

The petitioner, an individual, filed a writ petition under Article 226 of the Constitution of India challenging an order dated 28 December 2022 passed...

High Court

Bombay High Court Allows Writ Petitions Challenging GST Assessment Orders on Grounds of Violation of Natural Justice and Lack of Proper Adjudication. The court set aside the impugned orders and remanded the matters for fresh adjudication after affording proper opportunity of hearing.

24 Mar 2022

The petitioner, CNH Industrial (India) Private Limited, filed two writ petitions challenging assessment orders passed under the GST Act. The petitione...

High Court

Bombay High Court Allows Union of India's Petition Against Interest Demand on Differential Customs Duty for Goods Imported Prior to Introduction of Section 28AA of Customs Act, 1962. The Court held that interest under Section 28AA cannot be levied retrospectively for imports completed in 1986-1987.

9 Aug 2019

The Union of India, through the Controller of Stores, Central Railway, filed a writ petition challenging an order-in-original dated 5 July 2006 and su...

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