Search Results for "excisable goods"

Trending :

Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Issues Notice in Service Matter Challenging Deletion of Names ...
High Court of Karnataka Allows Appeals Against Ex Parte Interim Injunction in Pr...
High Court of Karnataka Allows Revision Petition in Private Complaint Case — T...
High Court of Karnataka Allows Revision Petition in Private Complaint Case — T...

Search Results for "excisable goods"

111 result(s) found

Home Search Results

Scroll Down To Discover

Found 111 result(s)

Supreme Court

Supreme Court Allows Revenue's Appeal in Central Excise Case — Labelling Activity Does Not Amount to Manufacture Under Note 3 to Chapter 18 of Central Excise Tariff Act, 1985. Additional labelling on already marketable goods without enhancing marketability does not constitute manufacture, and extended period of limitation is applicable due to suppression of facts.

30 Apr 2024

The case involves a batch of civil appeals filed by the revenue (Commissioner of Central Excise) against an order of CESTAT which allowed the responde...

Supreme Court

Supreme Court Allows Revenue Appeal in Central Excise Duty Dispute Over Footwear Sales to Military Institutions. Bulk Sales to Institutional Consumers Do Not Qualify as Retail Sales Under Section 4(A) of Central Excise Act, 1944, Making Manufacturer Ineligible for Tax Benefits Under Notification No. 12/2012-CE.

21 Mar 2023

The Supreme Court heard appeals against a CESTAT order that had granted tax benefits to a footwear manufacturer under Notification No. 12/2012-CE read...

Supreme Court

Supreme Court Dismisses State's Appeal in Excise Duty Dispute Over Non-Potable Weak Spirit. State's Authority to Levy Excise Duty is Limited to Alcoholic Liquors for Human Consumption Under Entry 51 List II of the Constitution, While Non-Potable Spirit Falls Under Central Power Under Entry 84 List I.

3 Mar 2022

The appeals arose from a common judgment of the High Court of Orissa, which allowed writ petitions filed by the respondent-company and set aside deman...

Supreme Court

Supreme Court Quashes Conviction in Kidnapping for Ransom Case Due to Non-Proving of Essential Ingredients. The Court held that Section 364A IPC requires proof of threat to cause death or hurt or conduct giving rise to reasonable apprehension, which was not established by the prosecution, leading to acquittal.

28 Jun 2021

The appeal arose from a criminal case where the accused was convicted under Section 364A of the Indian Penal Code, 1860, for kidnapping a school stude...

High Court

Bombay High Court Allows Writ Petition Challenging Classification of Plant Growth Promoters as Excisable Goods Under Central Excise Tariff Act, 1985. Products Containing NPK as Essential Constituent Classified as 'Other Fertilizers' Under Note 6 Chapter 3105, Attracting 1% Duty.

29 Aug 2018

The petitioners, Dharti Agro Chemicals Pvt. Ltd. and its director, challenged an order dated 8 March 2017 passed by the Commissioner of Central Excise...

High Court

Karnataka High Court Quashes Circulars Denying SEZ Benefits to Trading Units — Circulars Held Ultra Vires Foreign Trade Policy. Court rules that Paragraph 6.11 of Foreign Trade Policy does not restrict SEZ benefits to only manufacturing units, and trading units are entitled to duty-free import of goods for re-export.

3 Aug 2017

The petitioner, M/s. Wipro GE Healthcare Private Limited, a trading unit operating within a Special Economic Zone (SEZ), filed writ petitions under Ar...

High Court

High Court of Bombay at Goa Allows Revenue's Appeal in Modvat Credit Case — Capital Goods Used for Exempted Job Work Not Eligible for Credit Under Rule 57Q of Central Excise Rules, 1944. The court held that the use of capital goods for processing exempted goods on job work basis disentitles the assessee from Modvat credit, reversing the CESTAT order.

18 Feb 2013

The Commissioner of Central Excise appealed against the CESTAT order which had confirmed the Commissioner (Appeals) order setting aside the Deputy Com...

High Court

Bombay High Court Quashes Circulars Including Dealer's PDI and Free After-Sales Service Costs in Assessable Value of Vehicles — Circulars Held Ultra Vires Section 4 of Central Excise Act, 1944.

7 Sep 2012

The petitioner, M/s. Tata Motors Ltd., a manufacturer of vehicles, challenged clause 7 of Circular No. 643/34/2002CX dated 1st July, 2002 and Circular...

High Court

Bombay High Court Allows Writ Petition Challenging Cancellation of Central Excise Registration Without Notice. Petitioner's Registration Cancelled for Shifting Premises Without Fresh Registration, But Court Held That Natural Justice Requires Prior Notice and Opportunity of Hearing Before Cancellation.

7 Sep 2011

The petitioner, M/s Borochemie (India) Pvt. Ltd., was engaged in import and sale of goods like Borax Pentahydrate. It obtained Central Excise registra...

High Court

Bombay High Court Quashes Recovery Notices Against Directors in Central Excise Case — No Personal Liability Without Specific Statutory Provision. Directors of a company cannot be treated as assessees or deemed to be in default for excise duty demands under the Central Excise Act, 1944, in the absence of a provision akin to Section 179 of the Income Tax Act, 1961.

17 Aug 2005

The petitioners, Sunil Parmeshwar Mittal and Kirti Trambaklal Shah, were directors of a company that was assessed for excise duty. The Deputy Commissi...

4 5 6 7 8

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)