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Surrender of Advance Licence to receive products at lower rate will be treated as additional consideration-SC

Case Name : CCE Vs M/s Indorama Synthetics (I) Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 1834 of 2006
Date of Judgement/Order : 21/08/2015
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Product could be treated as medicament if produced under Drug Licence- SC

Case Name : CCE Vs Hindustan Unilever (Supreme Court of India)
Appeal Number : Civil Appeal No: 1941 of 2006
Date of Judgement/Order : 25/08/2015
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Credit of AED (Textile & Textile Articles) should be utilised for payment of AED (Textiles & Textiles Articles)-HC

Case Name : Raymond Limited Vs Commissioner, Central Excise and Customs (Bombay High Court)
Appeal Number : Central Excise Appeal No. 101 of 2014
Date of Judgement/Order : 05/03/2015
Related Assessment Year :
Courts : Bombay High Court (1879)
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No Interest is payable, if differential duty is paid before finalisation of Provisional Assessment-HC

Case Name : CEAT Limited  V/s the Commissioner of Central Excise & Customs (Bombay High Court)
Appeal Number : Central Excise Appeal.115 of 2014
Date of Judgement/Order : 06/02/2015
Related Assessment Year :
Courts : All High Courts (13924) Bombay High Court (1879)
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CENVAT credit of Mobile phone expenses incurred in relation to manufacturing allowed –HC

Case Name : Commissioner of Central Excise Vs Hindustan Coca Cola Beverages Pvt. Ltd. (Bombay High Court at Goa)
Appeal Number : Excise Appeal No. 31 of 2008
Date of Judgement/Order : 10/03/2015
Related Assessment Year :
Courts : All ITAT (14932) Bombay High Court (1879)
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Penalty cannot be imposed in absence of intent of evasion of duty-HC

Case Name : Commissioner of Central Excise Vs M/s. Sunrise Zinc Ltd. (Bombay High Court at Goa)
Appeal Number : Excise Appeal No. 8 of 2008
Date of Judgement/Order : 27/03/2015
Related Assessment Year :
Courts : All High Courts (13924) Bombay High Court (1879)

Cenvat credit can be availed on the basis of TR-6 challan–HC

Case Name : Commissioner of Central Excise Vs M/s. Essel Propack Ltd. (Bombay High Court at Goa)
Appeal Number : Excise appeal No. 4 of 2008
Date of Judgement/Order : 18/02/2015
Related Assessment Year :
Courts : All High Courts (13924) Bombay High Court (1879)
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A settled issue cannot be considered afresh by authority who settled the same- HC

Case Name : Commissioner of Central Excise Vs M/s Seagull Threads (India) Ltd. (Bombay High Court at Goa)
Appeal Number : Excise Appeal No. 03 of 2008
Date of Judgement/Order : 17/04/2015
Related Assessment Year :
Courts : All High Courts (13924) Bombay High Court (1879)
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Mens Rea need not to be proven in case of mandatory penalty–HC

Case Name : Commissioner of Central Excise Vs Nazareth Alloys (Bombay High Court at Goa)
Appeal Number : Excise Appeal No. 25 of 2008
Date of Judgement/Order : 07/01/2015
Related Assessment Year :
Courts : All High Courts (13924) Bombay High Court (1879)
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In absence of mutuality of interest two persons cannot be treated as related

Case Name : Commissioner of Central Excise Aurangabad Vs M/s Goodyear South Asia Tyres (Supreme Court of India)
Appeal Number : Civil Appeal No. 4370/2003
Date of Judgement/Order : 22/08/2015
Related Assessment Year :
Courts : Supreme Court of India (2371)

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