Search Results for "excise authorities"

932 result(s) found

Scroll Down To Discover

Found 932 result(s)

© Image Copyrights Juris Services & Technology

"Supreme Court Clarifies Legislative Competence on Alcohol Regulation: Potable vs Industrial Alcohol" "A landmark judgment addressing the scope of State and Union powers on regulating alcohol under the Indian Constitution."

The Supreme Court of India revisited the legislative competence concerning the regulation of alcohol under the Constitution. The court examined whethe...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Bank's Appeal Against Confiscation Orders Under Central Excise Act and SARFAESI Act. Commissioner's Use of Omitted Rule 173Q(2) Invalid and SARFAESI Act Grants Priority to Secured Creditors Over Excise Dues.

The appeal arose from a judgment of the Allahabad High Court dismissing a writ petition filed by Punjab National Bank. The bank had extended credit fa...

© Image Copyrights Juris Services & Technology

Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Writ Petition Quashing Attachment Notices Against Third-Party Purchaser for Excise Dues of Defaulter. Central Excise Cannot Attach Property Sold Prior to Creation of Dues Without Notice to Purchaser Under Section 11 of Central Excise Act, 1944.

The Petitioner, M/s Runwal Constructions, a partnership firm registered under the Indian Partnership Act, 1932, engaged in construction and developmen...

© Image Copyrights Juris Services & Technology

Supreme Court Dismisses Appeals by Manufacturers in Sikkim Seeking Exemption from Education Cess and NCCD. Exemption Notification Strictly Construed; Cesses Not Covered as They Were Imposed by Separate Finance Acts After the Notification.

The Supreme Court dismissed two civil appeals filed by M/s. Unicorn Industries and Akshay Ispat and Ferro Alloys Private Limited against the judgment ...

© Image Copyrights Juris Services & Technology

Karnataka High Court Quashes Cancellation of CL-2 Licences for Alleged Distance Violation — Held That Rule 8(2) of Karnataka Excise (Sale of Indian and Foreign Liquors) Rules, 1968 Does Not Apply to Shops Existing Before 2002 Amendment and That Show Cause Notice Must Precede Cancellation.

The judgment concerns two writ petitions filed by M/s. Shankar Wines and M/s. Blue Peacock Ventures, both holders of CL-2 licences under the Karnataka...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Appeal in Central Excise Case: Commissioner's Decision on Nil Duty Binding on Assessing Officer. Duty on DTA Clearances of Fresh Mushrooms by 100% EOU Held Nil Following Commissioner's Order Under Section 3(1) of Central Excise Act, 1944.

The appellant, ECO Valley Farms & Foods Limited, a 100% Export Oriented Unit (EOU) engaged in cultivation, manufacture, and export of fresh/processed ...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Petition of Country Liquor Manufacturer Against Inclusion of State Excise Duty in Sale Price for Sales Tax. State Excise Duty paid directly by purchaser is not part of sale price under Section 2(28) of Bombay Sales Tax Act, 1959.

The petitioners, Rajarambapu Patil Sahakari Sakhar Karkhana Limited (a cooperative society) and its office bearer, are manufacturers of country liquor...

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Petition Challenging Notification Importing Customs Recovery Provisions for Excise Duty Interest. Section 12 of Central Excise Act, 1944 Validly Empowers Application of Customs Act Recovery Mechanisms for Interest on Delayed Payment of Excise Duty.

The petitioner, Krishnakant Sakharam Ghag, a partner of M/s Amit Textile Processors, filed a writ petition in the Bombay High Court challenging the va...