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Excise Refund claim made on or before 01.07.2017 will be dealt under excise law: CESTAT Chandigarh

Case Name : Riba Textiles Limited Vs CCE & ST, Panchkula (CESTAT Chandigarh)
Appeal Number : E/Misc/60357/2021, E/ROM/60174/2020
Date of Judgement/Order : 30/12/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Chandigarh (29)

Cenvat Credit not eligible on transportation of employees

Case Name : Solar Industries India Limited. Vs Commissioner, Central Excise, Customs and Service Tax (Bombay High Court)
Appeal Number : Central Excise Appeal No. 12/2019
Date of Judgement/Order : 22/12/2021
Related Assessment Year :
Courts : All High Courts (7685) Bombay High Court (1262)

Extended period of limitation cannot be invoked for recovery of excise duty

Case Name : Commissioner of CGST & Central Excise Vs Hindustan Petroleum Corporation Ltd. (Bombay High Court)
Appeal Number : Central Excise Appeal No. 60 of 2018
Date of Judgement/Order : 23/12/2021
Related Assessment Year :
Courts : All High Courts (7685) Bombay High Court (1262)

Cenvat credit cannot be reversed for theoretical variance in Inputs

Case Name : Tata Motors Ltd. Vs Commissioner of Central Excise, Pune-I (CESTAT Mumbai)
Appeal Number : Excise Appeal No. 1143 of 2012
Date of Judgement/Order : 09/11/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Mumbai (223)

Excise Duty was not leviable on supply of concrete mix

Case Name : Ambit Concrete (P) Ltd. Vs Commissioner, Central Tax Goods, Service Tax and Central Excise (CESTAT Allahabad)
Appeal Number : Excise Appeal No. 70267 of 2020
Date of Judgement/Order : 30/11/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Allahabad (25)

Favorable Order on refund of ST amount paid on Ocean freight

Case Name : Amzole India Pvt. Limited Vs Commissioner, Central Goods and Respondent Service Tax (CESTAT Delhi)
Appeal Number : Excise Appeal No. 50960 of 2020-SM
Date of Judgement/Order : 08/12/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Delhi (443)

Enhanced penalty on Customs House Agent for mis-declaration of goods justified

Case Name : Rama Thenna Thayalan Vs Customs Excise and Service Tax Appellate Tribunal (Madras High Court)
Appeal Number : C.M.A.(MD) Nos. 916 and 917 of 2014
Date of Judgement/Order : 30/11/2021
Related Assessment Year :
Courts : All High Courts (7685) Madras High Court (866)

Cross-examination of witness could not be demanded before filing of reply to SCN & before commencing of adjudication.

Case Name : Prakash Raghunath Autade Vs Union of India (Bombay High Court)
Appeal Number : Writ Petition No. 5753 of 2021
Date of Judgement/Order : 03/12/2021
Related Assessment Year :
Courts : All High Courts (7685) Bombay High Court (1262)

No penalty if no wilful suppression of facts with intention of evading excise duty

Case Name : Water Resources Development Vs Commissioner of Central Excise (Bombay High Court)
Appeal Number : Central Excise Appeal No. 14 of 2016
Date of Judgement/Order : 01/12/2021
Related Assessment Year :
Courts : All High Courts (7685) Bombay High Court (1262)

No duty leviable if raw material is destroyed within the unit after intimation to Customs authorities

Case Name : Biocon Limited Vs Commissioner of Central Tax (CESTAT Bangalore)
Appeal Number : Central Excise Appeal No. 20536 of 2014
Date of Judgement/Order : 29/10/2021
Related Assessment Year :
Courts : All CESTAT (1377) CESTAT Bangalore (172)