Held that the process of cleaning of waste oil to yield reclaimed fuel oil does not amount to manufacture as defined under Section 2(f) of the Central Excise Act, 1944 not liable to duty.
Diamond Industries (SBD) Vs Commissioner of Customs (CESTAT Ahmedabad) CESTAT find that the controversy at hand narrows down to the question whether the transaction value of the vessel is to be price mentioned in the original MOA or the reduced price indicated in the addendum. We are of the opinion that in light of the […]
issue involved in present case is that whether appellant’s goods imported and supplied as a B&D spares of Interceptor Boats to Cost Guard, Government of India is eligible for exemption Notification No. 12/2012-Cust (Sr. No. 460 or 469A).
In spite of admission on behalf of the importer, Revenue is required to satisfy requirements prescribed under Section 14 of Customs Act read with Customs Valuation Rules before any enhancement of valuation.
No dispute about illicit transaction of smuggling of old bars. So Commissioner (A) has rightly upheld absolute confiscation of gold bars.
Held that the Adjudicating Authority had failed to follow the requirement of Section 9D of the Act regarding examination in chief of witness, therefore demand of service tax on the basis of statements of persons cannot be sustainable.
Since the job worker had carried out all the activities which, as per the department, amounted to manufacturing therefore, the job worker was alone to pay the excise duty.
Held that confirming demand of service tax without into the details of arrangements by simply relying on the documents like income tax returns, profit & loss account and balance sheet is unsustainable in law
Held that incorrect earlier decision by a bench of co-ordinate jurisdiction cannot be rendered per incuriam. Earlier decision has binding effect on a bench of co-ordinate jurisdiction.
Held that demand of services tax on the basis of TDS /26AS statements/ 3CD Statements are not sustainable.
