Excise Duty Articles, News, Notification & Circular

Undisputedly the appellant had received input services viz. GTA and Business Auxiliary Service and used the same in or in relation to the manufacture and trading of Electric Meters. It is also not in dispute that credit of Rs. 3,41,397/- availed by the appellant on the said input services were not exclusively used in or [...] Full Article

It is the case of the accused that he has preferred an appeal before the Collector of Central Excise, Madras and by order dated 27.03.1987, the appeal was allowed, whereunder, the order passed by the Collector of Central Excise, Hubli Division on 16.12.1986 was challenged and the same was set aside. The learned Magistrate has [...] Full Article

One important question survives for consideration and the same is whether the legal mistake committed by the Department can be corrected to ensure that the offender does not escape punishment under the Central Excise law. There is a clear distinction between a mistake of fact and a mistake of law. The former cannot be rectified [...] Full Article

As you are aware, DOP&T and Board has been emphasising the need to complete the APARs of officers/employees as per the time schedule fixed by DOPT. It has however been noted with concern that various proposals relating to promotions/empanelment/deputation of officers etc. are unduly delayed due to non-adherence to the prescribed timelines for completion of APARs and resultant incomplete APARs. Full Article

 The Larger Bench of the Hon’ble Tribunal has held that no third time cess is payable on clearance from an Export Oriented Unit (EOU) to the Domestic Tariff Area Unit (DTA), which is subject matter of litigation for long now. Full Article

When the petitioners are not the cause for statutory appellate authorities to hear and pass orders on interlocutory stay applications petitioners cannot be found fault with. In the circumstances, all chat can be said is that the Union of India must refrain from initiating recovery proceedings against the petitioners in respect of the amounts due [...] Full Article

In the entire scenario, we note that admittedly, a wrong order got issued (as the mistake happened in the hands of Steno) without noticing the facts of the present case, the replacement of said order cannot be considered to be a review of the same. The entire order, which got issued was a mistake inasmuch [...] Full Article

Notification No. 15/2013-Central Excise,  dated the April 18, 2013 G.S.R. 252 (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) [...] Full Article

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise [...] Full Article

Firstly, the petitioners had lodged their refund claims at the relevant time itself way back in the year 1991 when the question of classification was decided in their favour by the Commissioner. Secondly, the Department did not release the refund for a considerable period of time since such order of the Commissioner (Appeals) was challenged [...] Full Article