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Multiple litigations in Budgetary Support Scheme Refund

The Government of India implemented the Northeast Industrial and Investment Promotion Policy (NEIIPP), 2007 for Northeastern states including Sikkim, and a package for special category states for Jammu & Kashmir, Uttarakhand, and Himachal Pradesh to promote industrialization. A major benefit of the policy was the exemption from excise...

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Posted Under: Excise Duty |

CENVAT Credit on Commission Agents Services – Calcutta High Court

A vexed issue, being eligibility of CENVAT credit on Sales Commission Agent's Services, post the judgment of the Hon’ble Gujarat High Court in Cadila Healthcare Limited, came up before the Division Bench of Hon’ble Calcutta High Court. The period in dispute in this case was from 2011 to 2016....

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Posted Under: Excise Duty |

CESTAT: Demand of duty of Rs. 163 Crore based on assumptions is not permissible

CESTAT held that the assessing authority has not found any undeclared machines in the manufacturing premises or factory of the assessee and duty has been demanded based on assumptions and presumption, which is not permissible under the scheme of compounded levy on the product manufactured by the assessee. Therefore, the appeals filed by t...

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Assertion of clandestine removal cannot be proved merely by testimony of some transporters

HC held that accusations of clandestine removal cannot be confirmed merely based on statement of few transporters under Central Excise Act...

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Posted Under: Excise Duty |

No Recovery of Central Excise Duty, Interest & Penalty without serving of Adjudication Order

HC held that no recovery of Central Excise Duty, interest, and penalty can be made without service of adjudication order ...

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Posted Under: Excise Duty |

13 years delay in adjudication of Show Cause Notice is not proper & legal

Parle International Limited Vs Union of India Writ Petition No 12904 of 2019 Bombay High court Date-26/11/2020 Sub: Delay adjudication of Show Cause Notices after a period of 13 years would not be just, proper and legal. BRIEF FACTS: 1. This is a Writ Petition under Articles 226 / 227 of the Constitution of India. […]...

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Posted Under: Excise Duty |

Pre-Notice Consultation – Face Off Between Tax Payer and Department

Considering the importance of pre dispute consultation and acting on the recommendation of TARC report government brought the concept of Pre show cause consultation before issuance of final show cause notice with the idea to reduce the burden of unnecessary litigation which will help both department and tax payer....

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Posted Under: Excise Duty |

CBDT condones delay in filing of Form-10 IC

Section 115BAA of Income Tax Act, 1961 was inserted by The Taxation Laws (Amendment) Act, 2019  w.e.f. April 01, 2020. By virtue of aforesaid section, the tax rate for domestic Companies has been reduced to 25.168 percent from the earlier 27.82 percent. As per subsection (5) of section 115BAA of the Act read with Rule 21AE of […...

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Posted Under: Service Tax |

Whether excise duty is payable on mixing of Ethanol with Petrol (under unjust enrichment concept)

Ethanol (primarily a by product from sugarcane and residue of rice and wheat) is mixed with Petrol in the range of 5% to 10% as of now and on world environment day (05.06.2021) PM announced to increase the same to 20% by 2025 for petrol and to mix the same upto 10% in case of […]...

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Posted Under: Excise Duty |

Completion of Investigation not a Condition Precedent for Eligibility under SVLDR Scheme 2019

M/s. UCN Cable Network (P) Ltd. Vs. Designated Committee under SVLDR Scheme, 2019 (Bombay High Court, Nagpur)

M/s. UCN Cable Network (P) Ltd. Vs. Designated Committee under SVLDR Scheme, 2019 (Bombay High Court, Nagpur) Completion Of Investigation Not a Condition Precedent For Eligibility Under ‘Sabka Vishwas’ (Legacy Dispute Resolution) Scheme 2019 The Hon’ble Bombay High Court while quashing the Designated Committee’s decision of reject...

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