Search Results for "extended period of limitation"

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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...

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Bombay High Court Dismisses Apollo Tyres' Writ Petition Against GST Show Cause Notice. The Court emphasizes the need to exhaust statutory remedies before invoking writ jurisdiction under Article 226.

1. Background of the Case Petitioner: Apollo Tyres Limited. Respondents: Union of India and GST authorities. Issue: Challenge to a show cause not...

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Supreme Court Affirms CESTAT's Ruling: Labelling Constitutes Manufacturing under Central Excise Law. The Supreme Court clarifies the interpretation of "manufacture" under Note 3 of Chapter 18 of the Central Excise Tariff Act, supporting the respondent's cenvat credit claim.

The Supreme Court addressed the issue of whether labelling goods amounts to "manufacture" under the Central Excise Tariff Act. The case revolved aroun...

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Supreme Court Dismisses Assessees' Appeals in Customs Duty Cases Involving Forged DEPB Scrips. Court upheld duty liability as forged scrips are void ab initio under the Customs Act, 1962, justifying extended limitation period due to fraud, with penalty proceedings remanded for adjudication.

The Supreme Court of India heard two civil appeals concerning customs duty evasion cases where appellants had imported goods using forged DEPB (Duty E...

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Supreme Court Allows Builder's Written Statement Filed Beyond 45 Days in Consumer Case Due to COVID-19 Extension of Limitation. The Court held that the suo motu order extending limitation during the pandemic overrides the statutory bar under Section 38 of the Consumer Protection Act, 2019.

This batch of civil appeals arose from an order of the National Consumer Disputes Redressal Commission (National Commission) dated 07.09.2020, which r...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...