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Bombay High Court Dismisses Petitioner's Rebate Claim as Time-Barred Under Section 11B of Central Excise Act — Export Date Determines Limitation Period, Filing of ARE-1 Not a Substitute for Rebate Claim.

The petitioner, Everest Flavours Ltd., exported a consignment of 360 drums containing Menthol Crystals to Bangkok on 12 February 2006. The shipping bi...

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Bombay High Court Allows Revenue's Appeal in Central Excise Case on CENVAT Credit Restriction for Inputs from 100% EOU. Rule 3(6)(a)(i) of CENVAT Credit Rules, 2002 restricts credit on inputs manufactured by a 100% EOU, and reversal under Rule 3(4) does not remove the restriction.

The Commissioner of Central Excise, Raigad filed an appeal under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise ...

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Bombay High Court Allows Writ Petition Challenging Electricity Disconnection of Sick Industrial Company. Government's Communication to MSEDCL to Disconnect Supply Set Aside as Violative of Natural Justice and Contrary to BIFR Directions.

The petitioner, Goradia Special Steels Ltd., a company incorporated under the Companies Act 1956, is a sick industrial company registered with the Boa...

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Bombay High Court Dismisses Suit for Specific Performance of Oral Agreement for Sale of Basement Premises. Agreement Not Proved and Relief Barred by Limitation and Doctrine of Part Performance.

The plaintiffs, a partnership firm, filed a suit for specific performance of an oral agreement dated 30.11.1977 for the purchase of a basement-cum-god...

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Bombay High Court Allows Assessee's Appeal in Central Excise Case — Stabilisation of Crude Oil Not 'Manufacture' Under Central Excise Act, 1944. The process of stabilising crude oil on process platforms does not amount to manufacture and stabilised crude oil is not excisable goods.

The appellant, Oil and Natural Gas Corporation Limited (ONGC), operates oil wells and process platforms in Mumbai Offshore. The extracted gas-oil mix ...