Articles by this Author
Excise Duty
Excise Duty
Assessee eligible to avail remaining 50% of Cenvat credit on Capital Goods which were cleared during year of receipt
Custom Duty
Custom Duty
Customs duty cannot be levied on exempt goods merely for non mention of such goods separately in the invoice
Custom Duty
Custom Duty
Import of mobile phones with Original Equipment Manufacturers’ IMEI number is not prohibited under Foreign Trade Policy
Excise Duty
Excise Duty
In remand matters, Dept not entitled to hold deposit made by Assessee during investigation as pre-deposit
Excise Duty
Excise Duty
Job worker eligible to avail Cenvat credit of differential duty paid under cover of supplementary invoice
Excise Duty
Excise Duty
Assessee can choose most beneficial Exemption Notification where two or more Exemption Notifications are available
Excise Duty
Excise Duty
‘Drawback’ akin to ‘Rebate’, therefore pre-deposit mandatory for filing Appeal only at first stage
Service Tax
Service Tax
No penalty imposable U/s. 77 / 78 of Finance Act,1994 when penalty U/s. 76 thereof was waived on the ground of reasonable cause
Service Tax
Service Tax
Amount paid subsequent to Adjudication Order cannot be hit by Doctrine of Unjust Enrichment
Service Tax
Service Tax
If Demand is due to retrospective amendment, no malafide attributable to Assessee, hence extended period cannot be invoked
Company Law
Company Law
Salient features of New Companies (Cost Records and Audit) Rules, 2014
Custom Duty
Custom Duty
Limitation period if application filed after a long time for persuasion of sanctioned refund claim
Custom Duty
Custom Duty
No Custom duty leviable on quantity of Burning loss
Excise Duty
Excise Duty
