This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Jharkhand HC Dismissed Appeals Due to Low Tax Effect & Settled Central Excise Rule 8(3A) Validity
Case Law Details
- Case Name
- Commissioner Vs Krishna Laxmi Steel Udyog Pvt. Ltd (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Commissioner Vs Krishna Laxmi Steel Udyog Pvt. Ltd (Jharkhand High Court)
The Jharkhand High Court disposed of multiple appeals filed by the Department on the ground of low tax effect, noting that the amount involved in each case was less than ₹2 crore. Although the Department argued that the matter involved the constitutional validity of Rule 8(3A) of the Central Excise Rules, 2002—falling within the exception under Instructions dated 02.11.2023—the Court found that this issue did not arise in the present appeals. It observed that Rule 8(3A) had already been declared ul...
Author Info
