#Rohit Gupta
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33 articlesExcise Duty
Excise Duty
Recovery of Arrears under Central Excises & Salt Act from legal heirs
Excise Duty
Excise Duty
Dominant/Essential characteristics prevails over general use in Tariff classification: SC
Custom Duty
Custom Duty
SAD exemption not applicable when goods sell from a place where no sales tax is chargeable – SC
Excise Duty
Excise Duty
CENVAT credit on inputs inherently lost in manufacturing process allowed – HC
Custom Duty
Custom Duty
Anti-dumping duty could not be added for computing customs duty, SCD & SAD: SC
Custom Duty
Custom Duty
Availability of alternate remedy do not preclude High Court from exercising jurisdiction– SC
Custom Duty
Custom Duty
Goods imported without valid licence liable to confiscation & redemption fine : SC
Excise Duty
Excise Duty
Extended period invoked cannot be more than what is specified in Act– HC
Excise Duty
Excise Duty
Credit of AED (Textile & Textile Articles) should be utilised for payment of AED (Textiles & Textiles Articles)-HC
Excise Duty
Excise Duty
No Interest is payable, if differential duty is paid before finalisation of Provisional Assessment-HC
Excise Duty
Excise Duty
CESTAT should consider merits before deciding the matter; 'Prima facie no case' cannot be the ground to decide the matter
Excise Duty
Excise Duty
CESTAT should follow judicial precedence before deciding the matter
Excise Duty
Excise Duty
Ownership of Capital goods not required for availing CENVAT credit
Service Tax
Service Tax
