Search Results for "Excise Commissioner"

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Search Results for "Excise Commissioner"

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High Court

Madras High Court Allows Writ Petitions Seeking Compliance with BIFR Rehabilitation Scheme and Waiver of Pre-Deposit in Customs Dispute. BIFR Scheme Binding on Government Departments; Pre-Deposit Condition Quashed for Sick Industrial Company Under Section 35F of Central Excise Act, 1944.

7 Jan 2026

The petitioner, SMS Lifesciences India Limited, filed two writ petitions. The first sought a mandamus directing respondents 1 to 3 (Director General o...

High Court

Madras High Court Allows Writ Petitions Seeking Compliance with BIFR Rehabilitation Scheme and Quashes Pre-deposit Order in Customs Dispute. Merger of Sick Company with Petitioner Under SICA Extinguishes Pre-deposit Liability, and Revenue Authorities Are Bound by the BIFR Scheme.

7 Jan 2026

The petitioner, SMS Lifesciences India Limited, filed two writ petitions. The first sought a writ of mandamus directing respondents 1 to 3 (Director G...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Excise Duty Refund Case Under Central Excise Act, 1944. Refund Denied as Value of Returned Goods Determined as Scrap Was Less Than Duty Paid Under Section 173L(v), with No Error Found in Valuation or Procedural Fairness.

5 Sep 2022

The dispute arose from a claim for refund of excise duty by an assessee manufacturer of plastic moulded furniture, who had issued credit notes for rej...

High Court

Bombay High Court Allows Restoration of SVLDRS-1 Declaration in Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 Case — Technical Rejection Due to Non-Payment of 50% Amount Set Aside. The Court directed the Designated Committee to treat the declaration as still in existence and issue discharge certificate in Form SVLDRS-4.

10 Jan 2022

The petitioner, Hindustan Petroleum Corporation Ltd., a Government of India enterprise, filed a writ petition under Article 226 of the Constitution of...

High Court

High Court of Karnataka Allows Writ Petition Seeking Refund of Pre-deposit in VAT Matter — Mandamus Issued for Release of Rs. 16,11,19,226/- and Interest on Delayed Refund. Petitioner entitled to refund of pre-deposit amount with interest under Article 226 of the Constitution of India.

16 Jul 2025

The petitioner, M/s. Flipkart India Private Limited, filed a writ petition under Article 226 of the Constitution of India seeking a writ of mandamus d...

High Court

Bombay High Court Quashes Criminal Complaint Against Licensee in Excise Officer Bribery Allegation — Affidavit Not Constituting Defamation Under Section 499 IPC. Affidavit submitted before Collector in quasi-judicial proceedings held absolutely privileged under Exception 9 to Section 499 IPC, and criminal complaint based on such affidavit quashed under Section 482 CrPC.

21 Apr 2010

The petitioners, Nayana Tekwani (licensee of a liquor shop) and her husband Jaikisan Tekwani, filed a Criminal Writ Petition under Section 482 CrPC se...

High Court

Bombay High Court Allows Appeal in Service Tax Case: Donation for Exclusive Catering/Decoration Rights Not Chargeable to Service Tax. Consideration received by charitable trust for granting monopoly rights to caterer/decorator does not constitute 'catering service' under Section 65(90)(m) of Finance Act, 1994.

25 Apr 2006

The appellant, a charitable trust registered under the Bombay Public Trust Act, owned a building with halls that were hired out for official, social, ...

High Court

High Court of Karnataka Quashes Tribunal Order in Excise License Dispute — Violation of Natural Justice. Failure to Consider Petitioner's Application for Relaxation of Distance Rule Under Rule 5 of Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968 Renders Order Unsustainable.

18 Feb 2015

The petitioner, M/s. Raviraj Enterprises, a partnership firm holding a CL-2 excise license, filed a writ petition under Articles 226 and 227 of the Co...

Supreme Court

Supreme Court Dismisses Appeal by Union of India Against Quashing of Show Cause Notices in Service Tax Classification Dispute. Transport Operators' Services Classified as 'Goods Transport Agency' Not 'Cargo Handling Service' Based on Binding CBEC Circulars.

15 Feb 2019

The case involves an appeal by the Union of India against a Gujarat High Court judgment quashing show cause notices issued to transport operators unde...

High Court

Bombay High Court Allows Writ Petition Challenging Service Tax Demand on Road Construction Contracts for Government Departments. Notification No. 25/2012-ST Exempts Construction of Roads for Government from Service Tax Under Section 93 of Finance Act, 1994.

14 Nov 2025

The petitioner, M/s. Suman Construction, a government-registered civil contractor, filed a writ petition under Articles 226 and 227 of the Constitutio...

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