Courts: CESTAT Mumbai
745 articlesExcise Duty
Excise Duty
Cenvat credit on rejected goods available as inputs
Custom Duty
Custom Duty
Re-determination of value, without any case of mis-declaration & undervaluation, not maintainable
Custom Duty
Custom Duty
Adjudicating authority cannot review order of appellate authority in limited remand
Custom Duty
Custom Duty
Mere conjecture to disassemble branded product not enough for duty recovery
Excise Duty
Excise Duty
Loss in transit not includible for computation of ‘assessable value’
Service Tax
Service Tax
Unjust Enrichment not Applicable to Pre-Deposit Refund
Excise Duty
Excise Duty
Manufacturing exporters has little scope for utilization of accumulated CENVAT credit
Custom Duty
Custom Duty
Adjudicating authority can exercise discretion for provisional release of seized goods
Service Tax
Service Tax
Absence of segregation of credit taken on ‘Input Services’ would restrict application of correct ratio as per CENVAT Credit Rules.
Custom Duty
Custom Duty
Classification of imported ‘yaravita zintrac (zinc oxide suspension concentrate)’
Custom Duty
Custom Duty
Non fulfillment of satisfactory, condition mars the revision of assessable value
Custom Duty
Custom Duty
Penalty not leviable in absence of deliberate misdeclaration
Excise Duty
Excise Duty
Mere short payment of duty not sufficient to invoke extended period
Custom Duty
Custom Duty
