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Archive: 26 September 2003

Posts in 26 September 2003

Live Course on Appeal, Pleading & Drafting under GST by CA Sachin Jain

May 15, 2024 7332 Views 0 comment Print

oin us for an immersive live course led by renowned expert CA Sachin Jain, as we delve into the intricacies of appeal, pleading, and drafting under GST.

Circular No. 750/66/2003-Central Excise, Dated: 26.09.2003

September 26, 2003 388 Views 0 comment Print

Commissioner of Customs (EP), Mumbai has brought to Board’s notice the Tribunal’s judgment in the case of M/s. Akai Impex Ltd. vs Commissioner of Customs, Mumbai [reported in 2003 (156) ELT 700 (Tri-Mumbai)]. In the said case, goods imported under the DEEC Scheme and cleared against advance licenses, without payment of duty, in terms of the provisions of Notification 204/92-Cus were sold by the importer without utilising the imported material in export production, as required in terms of the Notification conditions.

Circular No. 749/65/2003-Central Excise, Dated: 26.09.2003

September 26, 2003 766 Views 0 comment Print

Kind attention is invited to the judgment dated 26-02-2002 of the Hon’ble Supreme Court in the case of CCE, Madurai vs T.V.S. Srichakra Ltd. and the judgment dated 27-02-2002 in the case of CCE, Delhi Vs Maruti Udyog Ltd. [2002 (141) ELT 3 (SC)]. Vide the said judgment, appeals filed by the Department were dismissed by the Hon’ble Supreme Court, upholding that the sale price realised by the assessee is to be regarded as inclusive of excise duty and therefore, in arriving at the excisable value of the goods

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