"25 January 2016" Archive

Inadvertent mentioning of wrong assessee code does not invalidate payment: HC

Devang Paper Mills Pvt Ltd Vs UOI (Gujarat High Court)

In the case of Devang Paper Mills Pvt Ltd Vs UOI, it was held that merely mentioning wrong code in the process, cannot result into such harsh consequence of the entire payment not being recognized as valid, incurring further liability of repayment of the basic duty with interest and penalties....

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Recovery cannot be made from bonfide purchaser of DFIA/DEPB license – CESTAT

Sumit Wool Processors Vs Commissioner of Customs (Import) / (Export) (CESTAT Mumbai)

In the case of Sumit Wool Processors vs. Commissioner of Customs (Import) / (Export) it was held that it is a settled law that even a license obtained by fraud or mis-representation of facts is only voidable and not void ab-initio. It is good in law until it is avoided....

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CENVAT credit of Outdoor catering service allowed post April-2011 – CESTAT

Commissioner Of Central Excise, Delhi Vs M/S Bajaj Motors

In the case of Commissioner Of Central Excise, Delhi Vs M/S Bajaj Motors, it was held that the outdoor catering service provided has not been used for the personal use or consumption of the employee and the said service has been provided by the employer to its employees for preserving proper working atmosphere in the factory for enhancing...

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