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Bombay High Court Considers Constitutional Validity of Customs Circular Mandating BIS Certification for Alloy Steel Deformed Bars. The Circular is Challenged as Ultra Vires the Bureau of Indian Standards Act, 1986 and Violative of Fundamental Rights.

The four writ petitions under Article 226 of the Constitution of India were filed by importers of alloy steel deformed bars/reinforcement bars challen...

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Bombay High Court Upholds Validity of Rule 17(2) of the PAN Rules, 2019 in GST Registration Cancellation Case. Rule requiring PAN Aadhaar linking for GST registration revival is intra vires the Finance Act, 2017 and not violative of Article 14 or Article 19(1)(g) of the Constitution.

The petitioners, Raju Laxman Pachhapure and Amit Pramod Minache, filed two writ petitions under Article 226 of the Constitution of India challenging t...

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Bombay High Court Dismisses Customs Appeal by Patel Engineering Ltd in Import Misdeclaration Case. Confiscation of Goods and Penalty Upheld for Violation of Sections 111(d) and (m) of Customs Act, 1962.

The appellant, Patel Engineering Ltd, filed a Customs Appeal under Section 130 of the Customs Act, 1962, challenging the concurrent findings of the Ad...

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High Court of Karnataka Allows Writ Petition in Excise License Transfer Dispute — Partnership Dispute Requires Civil Court Adjudication. Karnataka Appellate Tribunal's Order Quashed as Excise Authorities Cannot Summarily Reject Transfer Application Without Adjudicating Partnership Dispute.

The petitioner and respondent were partners in the firm M/s. Marthanda Enterprises, constituted under a Partnership Deed dated 15.12.2010. The firm ru...

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Bombay High Court Dismisses Writ Petitions Challenging Customs Adjudication Order for Lack of Compliance with Section 138B; Directs Petitioners to Avail Alternate Remedy. Failure to Avail Opportunity for Cross-examination Precludes Exercise of Writ Jurisdiction Under Article 226.

The petitioners, engaged in import of goods such as rechargeable torches and LED lights, were issued show cause notices by the Directorate of Revenue ...

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Bombay High Court Upholds CAT Order for Payment of Arrears of Salary to Driver Reinstated After Acquittal in Corruption Case. No Justification for Denying Full Back Wages During Intervening Period of Compulsory Retirement.

The Union of India filed a writ petition challenging the order of the Central Administrative Tribunal (CAT) dated 9 August 2018 in Original Applicatio...

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Bombay High Court Dismisses Appeal Against CESTAT Remand Order in Central Excise Refund Claim — No Substantial Question of Law Arises. Tribunal's Remand for Fresh Adjudication with All Issues Kept Open Does Not Give Rise to Appealable Question Under Section 35G of Central Excise Act, 1944.

The appellant, Oil & Natural Gas Corporation Ltd., filed a refund claim under Section 11B of the Central Excise Act, 1944. The Assistant Commissioner ...

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"Reversal of Cenvat Credit Without Goods Entering Factory Premises Invalid: Bombay HC Upholds Recovery and Penalty" "Illegitimate Reversal of Cenvat Credit and Misrepresentation of Goods' Movement Constitutes Fraud"

Acts and Sections Discussed: Central Excise Act, 1944 - Section 35G (Appeal to High Court), Section 11AC (Penalty for Excise Duty Evasion). Cenvat...