sc92's Posts - Page 20

Recovery order passed without issue of show cause notice is illegal- SC

M/s Dharampal Satyapal Ltd. Vs Deputy Commissioner of Central Excise (Supreme Court of India)

The Hon’ble Supreme court in the case of M/s Dharampal Satyapal Ltd. held that the passing of recovery order without issuance of show cause notice is against the principles of law and thus, the proceedings initiated has no validity. ...

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Power u/s 18 of Customs Act cannot be exercised arbitrarily without a good reason to subject goods to any test – SC

M/s Tata Chemicals Ltd. Vs. Commissioner of Customs (Preventive), Jamnagar (Supreme Court of India)

The Hon’ble Supreme Court in the case of Tata Chemicals Ltd. held that the power given to custom authorities u/s 18 of Customs Act,1962 can be exercised only when the proper officer deem it necessary to subject the goods to further tests. ...

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Part and accessories if mentioned as goods in specific tariff heading, is to be classified in their respective heading only-SC

M/s Secure Meters Ltd. Vs Commissioner of Customs (Supreme Court of India)

The Hon’ble Supreme court in the case of Secure Meters held that parts and accessories which are goods included in the heading of the Chapter 90, are to be classified in their respective headings. The end of such goods is not determinative of its classification. ...

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Royalty pad by distributor to music producer for copyright use is not an additional consideration to assessee a job worker

M/s K.R.C.D (I) P. Ltd. Vs Commissioner of Central Excise (Supreme Court)

Hon’ble Supreme court in the case of K.R.C.D Pvt. Ltd. held that the royalty paid by the principal manufacturer to some other person for use of any copyright is not includible in the assessable value of the final goods cleared from the factory of job worker as the royalty paid by the principal manufacturer do not flow any additional con...

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Restriction to use trade mark beyond a physical area limit does not automatically make it usable within the allowed area if same belongs to other person- SC

Kali Aerated Water Works Vs Commissioner of Central Excise, Madurai (Supreme Court)

The Hon’ble Supreme court in the case of Kali Aerated Water Works held that the restricted right to use of any trade mark and trade name does not make it use as use of brand name belonging to others since the assessee has right to use though restricted as mutually agreed between some parties. ...

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Small fraction of day stayed in India cannot be counted as one complete day of stay in India

Shri Sharad Mishra Vs ITO (ITAT Lucknow)

The ITAT Lucknow in the case of Sharad Mishra vs. ITO held that the arrival of assessee in India at night cannot be treated as his stay for the complete day. Thus, the actual hours of the day stayed only could be counted as stay in India on that day. ...

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Process of assembling bringing a change in name & use of components amounts to manufacture- SC

M/s Poonam Spark P. Ltd Vs CCEx (Supreme Court of India)

The Hon’ble Supreme Court in the case of Poonam Spark Limited held that the process of assembling various parts bringing into existence Water Purification & Filtration System amounts to manufacture as the assembled component is different commercially known product with distinctive use....

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Penalty u/s 78 is leviable if tax recovered not paid & information of unpaid taxes not furnished in ST returns

Iwi Crogenic Vaporization System India Vs Commissioner of Central Excise, Customs & Service Tax- VADODARA (CESTAT Ahmedabad)

The CESTAT Ahmedabad in the case of Iwi Crogenic Vaporization System India held that The non-payment of recovered tax coupled with the fact of non-furnishing of the details in respect of unpaid part in periodical returns clearly establish the intention of assesse to evade the payment of service tax recovered. Therefore, in such a case pen...

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Input credit not reversible in case of remission of duty on destroyed goods

M/s. Joy Foam Pvt. Ltd. Vs Commissioner of Central Excise (Madras High Court)

The Hon’ble Madras High Court in the case of M/s Joy Foam P. Ltd held that the input credit of inputs need not to be reversed even in case the payment of duty has been ordered to be remitted under Rule 49 of Central Excise Rules, 2002. ...

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Reopening of completed assessments not justified in the event of true & full disclosure by assessee

HCL Technologies Ltd. Vs DCIT (Delhi High Court)

The Hon’ble Delhi High Court in the case of HCL Technologies Ltd. held that completed cannot be reopened after the expiry of four years from the end of relevant assessment year unless the income escaped from tax is attributable to assessee’s failure to disclose full & true disclosure of the facts. ...

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