Andhra Pradesh HC

If marks are not affixed on goods then it cannot be said that brand-name has been affixed

The Commissioner, Customs & Central Excise Vs M/s. Voltarc India (P) Ltd. (Andhra Pradesh High Court)

Commissioner, Customs & Central Excise Vs.M/s.Voltarc India (P) Ltd. (Andhra Pradesh High Court)- Tribunal also found that Voltarc symbol which was being used on the wrapper and packer was reflecting only the name of the company...

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If department alleges collection of taxes, then burden to prove the same also lies on it

Commissioner of Customs & C.Ex Vs Rayan Pharma Ltd (Andhra Pradesh High Court)

In the present case it appears that the Commissioner has assumed that in respect of all the clearances, the appellant has collected Excise Duty. If the department makes the allegation that the appellant had collected money representing Excise Duty...

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Excise: Extended period can be invoked only if there is suppression of material facts, collusion or any wilful mis-statement

Commissioner of Customs and Central Excise Vs M/s.Grip Engineers (P) Ltd. (Andhra Pradesh High Couts)

Commissioner Of Customs And Central Excise Vs M/S Grip Engineers Pvt Ltd. (High Court of Andhra Pradesh)- In this Show cause notice was issued to the assessee on 22.04.2003 i.e. beyond the period of one year from the date of clearance of excisable goods invoking proviso to Section 11A of the Act...

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In case of doubt on dutiability of goods, extended period of limitation cannot be invoked

The Commissioner of Customs and Central Excise Vs M/s Andhra Pradesh Paper Mills Ltd. (Andhra Pradesh High Court)

The Tribunal had also, considering the fact that when there was a scope for doubt whether the goods were dutiable or not, refused to apply extended period of limitation. The Tribunal relied on the judgments of the Supreme Court in Camphor Drugs and Laminates...

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Input credit not allowed if Final Product exempt from Tax and such duty cannot be refunded

The Commissioner, Customs & Central Excise Versus M/s. Surana Telecom Limited (Andhra Pradesh High Court)

CCECE Vs. M/s. Surana Telecom Limited (High Court of Andhra Pradesh) Rule 57L of the Rules which says that no credit of money on the inputs used in the manufacture of the final products shall be allowed if the final products are exempt from the whole of the duty of excise leviable thereon...

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Mere Cutting of jumbo roll of paper into smaller size is not Manufacture: HC

Commissioner of Central Excise and Customs, Hyderabad Vs M/s Rasmi Wax Coated Paper & Printing Industry (Andhra Pradesh High Court)

CCEC v. Rasmi Wax Coated Paper & Printing Industry (High Court of Andhra Pradesh)- Mere cutting of jumbo rolls of paper into smaller sizes and printing thereon by job-worker resulting into ‘printed cork tipping paper’ does amount to ‘manufacture’ for purpose of charging excise duty. ...

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In case of covered matter Tribunal can waive Pre-Deposit condition: HC

Commissioner of Customs, Central Excise and Service Tax, Hyderabad Vs M/s TPSC (India) Pvt. Ltd. (Andhra Pradesh High Court)

CCCE&S Vs. M/s TPSC (India) Pvt. Ltd. (Andhra Pradesh HC)- Contention of the learned Standing Counsel for the Department that the Tribunal ought not to have granted absolute waiver and also stay of recovery without imposing any condition, does not merit any consideration in the facts of the case. ...

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Order rejecting stay application by passing a non-speaking order is liable to be set aside

Smt. Kavitha Rajakoti, w/o V.D.Rajakoti Vs Income Tax Officer

Smt. Kavitha Rajakoti Vs. ITO (Andhra Pradesh High Court) Assessing Officer is required to act in a fair manner and need to consider the stay petition independently and pass a speaking order stating reasons as to why the stay application of the petitioner is not required to be considered...

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Order passed without considering the ground raised by Appellant is not sutainable

B. Bala Narasimha Reddy Versus Principal Commissioner of Income Tax And Another (Andra Pradesh High Court)

B Bala Narasimha Reddy Vs PR.CIT (AP High Court)- In the present case impugned order is bereft of any reasons and further the same has not dealt with the contentions raised by the petitioner in his application filed under Section 220(2A) of the Act...

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AP HC on Sales Tax on Goods moved from one state to other for execution of work contract

The State of Andhra Pradesh Vs M/s The Indian Hume Pipe Co., Ltd. (Andhra Pradesh High Court)

The State of Andhra Pradesh Vs. M/s The Indian Hume Pipe Co., Ltd. (High Court), At the outset, it may be noted that consequent to the Constitutional amendment, levy of Sales Tax on the Works Contract came to be introduced in the State of Andhra Pradesh with effect from 01.07.1985....

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