Courts: CESTAT Delhi
1,306 articlesExcise Duty

Excise Duty
No unjust enrichment on credit accumulation during Excise Law Regime
Excise Duty

Excise Duty
Interest payable by department on refund of seized currency
Custom Duty

Custom Duty
Revenue Department has discretion to allow/disallow redemption of prohibited hazardous waste
Excise Duty

Excise Duty
Interest payable u/s 35FF as pre-deposit amount not refunded within prescribed limit
Service Tax

Service Tax
Refund u/r 5 of CCR, 2004 admissible as services provided are not intermediary service
Excise Duty

Excise Duty
Demand to be calculated on cum-duty basis if excise duty not collected bonafidely
Service Tax

Service Tax
Person supplying main supply on principal-to-principal basis cannot be intermediary
Custom Duty

Custom Duty
Revenue needs to establish the smuggled nature of the goods
Excise Duty

Excise Duty
Provisions of Rule 3(5)(B) of CCR, 2004 not attracted in case of a general provision
Custom Duty

Custom Duty
Customs broker doesn’t require to obtain certificate of bonafide exporter from any officer
Custom Duty

Custom Duty
Penalty u/s 114AA leviable due to unauthorized modification/ alteration in shipping bill
Service Tax

Service Tax
Services resulting into process amounting to manufacture of goods is exempted from service tax
Excise Duty

Excise Duty
Freight not includible in transaction value as sale take place at factory gate
Custom Duty

Custom Duty
