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Can CESTAT condone delay in filing Appeal before Commissioner (Appeals) beyond time permitted under statute

Can CESTAT condone delay for filing of Appeal before Commissioner (Appeals) beyond permissible time limit prescribed under the statute? There are plethoras of cases where appellant was failed to file an appeal before Commissioner (Appeals) within the statutory time limit prescribed in the Act due to various reasons. These reasons can be d...

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Posted Under: Excise Duty |

Critical Analysis of Special Corona Fee Imposed by Delhi Govt. on Liquor

Critical Analysis of Special Corona Fee Imposed by Govt. of NCT Delhi On Liquor Amid the Pandemic, Government of NCT Delhi & other states are charging Special Fee under the heading of ‘Corona Fee’ on the sale of liquor. It is pertinent to note that Revenue Department, Government of NCT Delhi in exercise of the […]...

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Posted Under: Excise Duty |

Case Comment: Commissioner of Central Excise v. Uni Products India Ltd (SC)

While taxing manufacturing of goods in the indirect tax regime in India, the rate of duty varies depending on the type of good. Such goods are classified through chapter-headings and tariff item numbers or entries which provide a description of the type explaining its inherent character along with rate of duty. In the erstwhile regime, [&...

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Posted Under: Excise Duty |

Whether Excise Duty should be included in cost of finished goods for inventory valuation

Whether Excise Duty should be included in cost of finished goods for inventory valuation We all know that GST has been rollout from 1st July 2017 and it has subsumed a number of indirect taxes including excise duty. This means excise duty, technically, does not exist in India except on a few items such as […]...

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Posted Under: Excise Duty |

Refund of Cesses In Cash Not Allowed

1. FACTS OF CASES: 1. M/s Mylan Laboratories Ltd (appellant) is engaged in the manufacture of pharmaceutical and is 100% EOU. The appellant was availing the benefit of CENVAT credit under CENVAT Credit Rules 2004. The appellant filed a refund claim dated 04.01.2018 seeking refund of Rs 28,600/- of its unutilised balance of cesses lying [&...

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Posted Under: Excise Duty |

S 11B limitation held applicable in accumulated Cenvat credit refund is bad law—Part 2

In the first part of the article, it was evidently clear that the English language cannot do magic to imply limitation to be read in the law (when it is concluded by independent reading of the S 11B that no limitation is specified) merely by way of reference to the Section in the Notification....

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Posted Under: Excise Duty |

S 11B limitation held applicable in accumulated Cenvat credit refund is bad law- Part 1

Local taxes & duties cannot be exported & this is the principle followed the world over under the aegis of the WTO. This basic principle cannot be violated  & if the government does that by implying a limitation period not appearing in the law then it is violation of Basic Principles of Law. It is […]...

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Posted Under: Excise Duty |

Discripancy in Sabka Vishwas Scheme

Many of the Assessees are worried whether they can avail the SVLDRS scheme under LITIGATION OR ARREARS, if the order is received on or before 30.06.2019 and the statutory time limit for filing appeal was available upto two or three months. i.e. after 01.07.2019. In the recent CBIC FAQ dt. 24.12.2019 in Question No.6, the […]...

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Posted Under: Excise Duty |

SVLDR Scheme 2019 | For closing past litigations or to create new litigations?

Whether Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, is for closing of the past litigations or to create new litigations? It has been more than two and half years since implementation of GST in India. However, there are huge pending litigations from pre-GST regime. Therefore, with a view to quick closure of these litigations, v...

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Posted Under: Excise Duty |

FAQs: Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

Who is eligible to file declaration under SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019? Any person falling under the following categories is eligible, subject to other conditions under the Scheme, to file a declaration:...

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Posted Under: Excise Duty |