No. 18 OF 2017 -
Taxation Laws (Amendment) Act, 2017 been assented by President to amend Customs Act, 1962, Customs Tariff Act, 1975, Central Excise Act, 1944, Central Sales Tax Act, 1956, Finance Act, 2001 and Finance Act, 2005 and to repeal certain enactments....
D. O. No. 296/236/2014-CX.9 (Pt. IV) -
Presently, Prosecution Management Module (PMM) is designed to capture prosecution data pertaining to Central Excise and Service Tax Soon, it would be expanded to include Customs also....
Commissioner of Service Tax-III Vs Customs, Excise & Service Tax Appellate Tribunal (Madras High Court) -
In our view, Questions No.2 and 3 seeks to raise an issue of law, which, already stands covered against the Revenue. We are, in respectful agreement, with the views taken by the Karnataka and Allahabad High Courts, as articulated in their respective judgments to which reference is made hereinabove....
CESTAT Delhi Larger Bench -
Decision of the Division Bench of the Tribunal in the case of ASR Multimetals Pvt. Ltd. (supra) is correct and the appellant is required to deposit separately 10% of the amount of the duty confirmed/ penalty imposed, for preferring of appeal before the Tribunal against the order of Commissioner (Appeals)....
Circular No. 1055/04/2017-CX -
Representations have been received from the field formations and members of the trade and industry regarding practicality of round-the-clock posting of Central Excise officers in the cigarette manufacturing units. In terms of para 10 of instructions dated 24.12.2008 issued vide F. No. 224/37/2005-CX.6, read with para 2.2 of Chapter 4 of t...
M/s Mangalam Organics Ltd. Vs Union of India (Supreme Court of India) -
Once the appellant accepts that in law it was liable to pay the duty, even if some of the units have been able to escape payment of duty for certain reasons, the appellant cannot say that no duty should be recovered from it by invoking Article 14 of the Constitution. ...
Notification No. 11/2017-Central Excise (N.T.) -
Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excise Act, 1944 (1 of 1944), (hereinafter referred to as the said Act), on Heena Powder and Paste falling under Chapter 33 of the First Schedule to the Cent...
C.C.E. & S.T., Surat II Vs Shri Rakesh M. Shah (CESTAT Ahmedabad) -
Honble Supreme Court and jurisdictional High Courts gave the rulings that reversal of Cenvat credit will amount to not taking Cenvat credit and accordingly benefit of relevant exemption notifications was held to be available to such assessees who reverse Cenvat credit earlier taken. ...
Satya Nand Jha vs. Union of India and Others (Supreme Court) -
In the case of Satya Nand Jha vs Union of India Honourable Supreme Court Upheld the Judgment of Jharkhand High Court and upheld the constitutional validity of Section 35F of the Central Excise Act, 1944. ...
M/s. Pravin Tex Pvt. Ltd. Vs The Customs & Central Excise Settlement Commission (Madras High Court) -
This is an appeal preferred against the judgement of the learned Single Judge, dated 12.09.2016. 2. By virtue of the said judgement, the learned Single Judge disposed of a batch of writ petitions, which included, the writ petition filed by the appellant, before us....