Search Results for "Excise Commissioner"

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Search Results for "Excise Commissioner"

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High Court

High Court of Karnataka Quashes Penalty of Withholding 100% Pension and Gratuity in Service Matter — Disciplinary Authority's Order Set Aside for Non-Compliance with Natural Justice and Proportionality. The Court held that withholding entire pension and gratuity permanently is disproportionate and violative of principles of natural justice under Rule 9 of the CCS (Pension) Rules, 1972.

17 Jan 2025

The petitioner, a retired government servant, challenged an order dated 06.02.2023 passed by the Disciplinary Authority imposing a penalty of withhold...

High Court

Bombay High Court Dismisses Writ Petition Challenging CAT Order in Pension Revision Case — No Entitlement to Revised Pension Under 2008 Rules for Pre-2006 Retiree. The court held that the Central Civil Services (Pension) Rules, 2008 apply only to those who retired on or after 01.01.2006, and the petitioner, who retired on 31.12.2005, had no vested right to revision.

17 Oct 2025

The petitioner, Somshekar Kashinath Babaladi, a retired Superintendent of Central Excise, retired on 31.12.2005. He filed an Original Application befo...

High Court

Bombay High Court Dismisses Petition Challenging Retrospective Service Tax Amendment on Renting of Immovable Property. The Court upheld the explanation to Section 65(105)(zzc) of the Finance Act, 1994 as clarificatory and not violative of Article 14.

18 Apr 2017

The petitioner, Chanakya Mandal, a trust registered under the Bombay Public Trust Act, filed a writ petition under Article 226 of the Constitution of ...

High Court

Bombay High Court Dismisses Retail Liquor Dealers' Challenge to Sales Tax on Pre-December 1998 Stock. Circular and Notifications imposing 8% sales tax on liquor stock manufactured before 9th December 1998 held valid and not retrospective.

31 May 2017

The petitioner, Maharashtra Retail Liquor Dealers' Association, representing retail liquor licensees holding FLII Licence under the Bombay Prohibition...

High Court

Bombay High Court Dismisses Petition Challenging Retrospective Recovery of Supervision Charges in Distillery License — Levy Upheld as Contractual Obligation Under Section 58A of Bombay Prohibition Act, 1949.

10 Jul 2012

The petitioners, Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd. and another, filed a writ petition challenging a demand notice dated ...

High Court

Bombay High Court Dismisses Central Excise Appeal as Not Maintainable Due to Bar Under Section 35G of Central Excise Act, 1944 — Appeal Relating to Rate of Duty and Value of Goods Lies Only to Supreme Court.

11 Jul 2017

The Commissioner of Central Excise & Service Tax, Kolhapur filed an appeal under Section 35 of the Central Excise Act, 1944 before the Bombay High Cou...

High Court

High Court of Bombay Considers Legality of Rejection of Declaration Under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Petitioner Challenged Ineligibility Determination Based on Date of Final Hearing Under Section 125(1)(c) of Finance (No.2) Act, 2019, Arguing That No Appeal Had Been Filed Against the Order‑in‑Original.

26 Nov 2020

The petitioners, a partnership firm engaged in Haj and Umrah tours, challenged the rejection of their declaration under the Sabka Vishwas (Legacy Disp...

High Court

Karnataka High Court Hears Challenge to Constitutional Validity of Section 2A(8-a) of Karnataka Tax on Entry of Goods Act, 1979, and Reassessment Orders Based on Change of Opinion. Petitioner Company, Engaged in Manufacture of Pan Masala Containing Tobacco, Asserts that Entry Tax on Stock Transfers Should Be Based on Stock Transfer Value, Not Prevailing Market Price, and that Reassessment After 14 Years Without Tangible Material is Invalid.

25 Apr 2024

The petitioner, a company engaged in the manufacture and sale of pan masala containing tobacco (guthka), filed writ petitions under Articles 226 and 2...

High Court

Bombay High Court Restrains Recovery of Excise Duty from Sick Industrial Company Without BIFR Consent. The court held that Section 22(1) of SICA bars coercive recovery of dues without prior consent of BIFR, protecting the petitioner-company's assets.

16 Mar 2005

The petitioner, Polymermann (ASIA) P. Ltd., is an industrial unit engaged in the manufacture of polymer chemicals, with its factory at MIDC, Ambad, Na...

High Court

High Court Allows Writ Petition for Refund of IGST on Ocean Freight -- Sets Aside Appellate Order Directing Limitation Verification -- Reliance on Precedents for Mistake of Law Refunds

16 Jan 2026

The petitioners imported fertilizers on CIF basis, paying IGST on ocean freight under reverse charge mechanism as per RCM Notification No.10/2017. Aft...

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