Excise Duty Articles, News, Notification & Circular

M/s. Essel Propack Ltd. Vs. Commissioner of Central Excise, Mumbai-III - (Supreme Court) - The Commissioner has not recorded any clear finding as to whether for the tubes that were cleared by the appellant during the relevant periods in respect of which show cause notices were issued, the caps were supplied free of cost by the customers of the appellant and such caps were fitted to the tubes manufactured in the factory of the appellant. As we have already held, in respec.. Full Article

Notification No. 40 /2011-Central Excise, hereby rescinds the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 14/2007-Central Excise, dated the 1st March, 2007, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 143 (E), dated the 1st March, 2007, except as respects things done or omitted to be done before such rescission. Full Article

The challenges that lie before indirect tax administration and the work that is required to be done in this department are so enormous that it requires the united efforts of all members of the department of all ranks and at all places. There is no magic wand to achieve this. Each one of us has something unique, distinct in our personality that would add grandeur to the functioning of the department. We need to struggle unitedly and in a harmonious manner each one doing o.. Full Article

As a part of the Vigilance Awareness Week being observed from 31st October to 5th November, 2011, the Central Board of Excise and Customs (CBEC) organized an interaction with officers and staff, at Rajendra Bhawan Auditorium, Deen Dayal Upadhyay Marg, New Delhi on 4.11.2011. This was presided over by Shri. S.K.Goel, Chairman, CBEC, who addressed the gathering and reiterated the importance of probity in public life. Full Article

Shri S. K. Goel joined Indian Revenue Service (Customs & Central Excise) in the year 1975. He has handled various assignments in the Department of Revenue under the Ministry of Finance all over the country. Prior to this appointment as Chairman, he has been working as Member (Customs) in CBEC, responsible for formulation of policy concerning administration of Customs Law, Customs Tariff and procedural matters relating to Customs duties. Full Article

The contribution of the CBEC towards nation-building, especially as the revenue collecting arm of the government should be appreciated in the correct perspective. He underlined the virtues of courage and commitment in the due discharge of the duties performed by all members of the organisation. He also underscored that the senior officers should lead by example in their conduct and performance to promote integrity and efficiency. The officers and staff should also take t.. Full Article

Whilst the principle and the object is unexceptionable and laudatory, experience has shown that despite best efforts of the CoD , the mechanism has not achieved the results for which it was constituted and has in fact led to delays in litigation. On same set of facts, clearance is given in one case and refused in the other. This has led a PSU to institute a SLP in this Court on the ground of discrimination. The mechanism was set up with a laudatory object. However, the m.. Full Article

Although, the respondent has pleaded that it was done out of ignorance, but there appears to be an intention to evade excise duty and contravention of the provisions of the Act. Therefore, proviso of Section 11A ( i ) of the Act would get attracted to the facts and circumstances of the present case. The cause of action, i.e., date of knowledge could be attributed to the department in the year 1997. If the period of limitation of five years is computed from the aforesaid .. Full Article