Excise Judgements

Central Excise - Duty paid before Show cause Notice - interest and penalty liable : Karnataka High Court

“Whether the Central Excise duty is payable on the assessable value determined under Section 4 of the Central Excise Act as claimed by Respondents or with reference to M.R.P. under Section 4A of the Central Excise Act as claimed by the Revenue? – the

For delayed payment, the appellants had also already paid the interest. Therefore, under these circumstances, the enhancement of penalty equal to the amount of duty by the Commissioner (Appeals) cannot be justified

control samples as long as these are kept in the factory and not cleared from there, these will not be chargeable to duty if proper account is maintained. - Section 3 of Central Excise Act, 1944. (para 6,7)

SC delivers landmark decision on Section 4A of the CEA'44 – Assessees rejoice and the department mourns

The applicant M/s Berger Paints India Ltd. is a manufacture of paints and varnishes which are the goods notified and subjected to assessment under Section 4A of the Central Excise Act, 1944 on the basis of MRP of the product. One of the products manu

Whether the reversal of Modvat credit can be treated as non-availment of credit.

Central Excise – High Court not to interfere at Show cause Notice stage : Madras High Court