Search Results for "Maharashtra Excise"

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Supreme Court Allows Appeals Against High Court Order Quashing Proceedings in Murder Conspiracy Case — Prima Facie Case of Fabricated Alibi Established. Police Officers Allegedly Created Bogus Excise Case to Shield Murder Accused, High Court Erred in Quashing Under Section 482 CrPC.

The Supreme Court allowed the appeals filed by the appellant, Om Prakash Yadav, against the judgment of the Allahabad High Court which had quashed cri...

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Karnataka High Court Division Bench Considers Appeals Against Quashing of SC/ST Liquor License Reservation Notification. Single Judge Quashed Notification as Discriminatory, State Appeals.

The High Court of Karnataka at Bengaluru, by this common order, addressed a batch of writ appeals filed under Section 4 of the Karnataka High Court Ac...

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High Court Allows Appeal in Central Excise Refund Case — Assessee Passed on Duty Incidence to Customers, Refund Claim Rejected. Section 12B of Central Excise Act, 1944 bars refund if duty burden shifted to others.

The appellant, M/s. Toyota Kirloskar Motor Ltd., is engaged in manufacturing passenger utility vehicles and parts thereof, which are excisable under C...

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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.

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...

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Bombay High Court Allows SFC's Claim for Priority Over Central Excise Dues in Recovery from Borrower's Assets. State Financial Corporation's Statutory Charge Under Section 29 of SFC Act, 1951 Prevails Over Crown Debt Under Central Excise Act, 1944.

The petitioner, SICOM Ltd., a State Financial Corporation established under the State Financial Corporations Act, 1951, advanced a term loan of Rs. 51...

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Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...