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Section 11AC: No Interest / Penalty on value of goods escalated by buyer retrospectively

Case Name : CCE Vs. Minda Industries Ltd. (CESTAT Mumbai)
Appeal Number : Appeal No. E/2946/2006/MUM
Date of Judgement/Order : 08/12/2016
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Mumbai (507)
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Processing of steel scrap into blended steel scrap amounts to manufacture – AAR

Case Name : In Re T.T. Recycling Management India Private Limited (Authority for Advance Rulings)
Appeal Number : Ruling No. AAR/CE/ 19 /2016 in Application No. AAR/44/CE/14/2015
Date of Judgement/Order : 15/07/2016
Related Assessment Year :
Courts : Advance Rulings (3735)
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Mere Crushing of Coal does not amount to manufacture: AAR

Case Name : In Re. M/s. Dhunseri Petrochem. Ltd. (Authority For Advance Rulings - Central Excise, Customs & Service Tax)
Appeal Number : Ruling No. AAR/CE/15/2016 in Application No. AAR/44/CE-I/32/2015
Date of Judgement/Order : 13.05.2016
Related Assessment Year :
Courts : Advance Rulings (3735)
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Activity of mere Loading software in a device does not amount to manufacture – AAR

Case Name : In Re. M/s. Nucleus Software Exports Ltd. (Authority For Advance Rulings-Central Excise, Customs and Service Tax)
Appeal Number : Ruling No. AAR/44/CE/ 18 /2016 in Application No. AAR/44/CE/24/2015
Date of Judgement/Order : 15th July, 2016
Related Assessment Year :
Courts : Advance Rulings (3735)
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Tax Laws passed by Legislature not open to judicial review – SC

Case Name : Amin Merchant V/S Chairman, Central Board Of Excise & Revenue & Ors. ( Supreme Court of India)
Appeal Number : Civil Appeal Nos.4676-4677 OF 2013
Date of Judgement/Order : 22/07/2016
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Activities relating to spectacles, frames & tagging of jewellery does not amount to manufacture– AAR

Case Name : M/s Amazon Seller Services Private Limited, Bangalore (Authority For Advance Rulings)
Appeal Number : Ruling No. AAR/CE/ 06 /2016 in Application No. AAR/44/CE/30 /2013
Date of Judgement/Order : 19.02.2016
Related Assessment Year :
Courts : Advance Rulings (3735)
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Activities intended to protect goods and facilitate inventory management & storage does not amount to manufacture- AAR

Case Name : In Re M/s Amazon Wholesale (India) Private (Authority For Advance Rulings)
Appeal Number : Ruling No. AAR/CE/ 05 /2016 in Application No. AAR/44/CE/29 /2013
Date of Judgement/Order : 19/02/2016
Related Assessment Year :
Courts : Advance Rulings (3735)
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Reverse CENVAT availed on Raw Material on trf to sister unit: SC

Case Name : Commissioner Of Central Excise, Raigad Vs M/S. Ispat Metallics Industries Ltd. & Ors. (Supreme Court of India)
Appeal Number : Civil Appeal No.8557 Of 2015, Civil Appeal No. 2562 Of 2008
Date of Judgement/Order : 06/05/2016
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Department cannot insist to avail particular option under Rule 6

Case Name : M/s Mahindra & Mahindra Limited Vs CCE, Jaipur – I (CESTAT Delhi)
Appeal Number : Excise Appeal No. 1167 of 2007, Final Order No. 50863/2016
Date of Judgement/Order : 17/02/2016
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Delhi (905)
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Penalty on Firms than No separate penalty on partners

Case Name : Sharp Engineers Vs Commissioner of Central Excise (CETAT Ahmedabad)
Appeal Number : Order Nos. A/10054-10058/2016, Appeal Nos. E/1246-1249/2008 & E/697/2009
Date of Judgement/Order : 22/01/2016
Related Assessment Year :
Courts : All CESTAT (3903) CESTAT Ahmedabad (816)
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