Excise Articles

An Insight - Mandatory Pre Deposit

CA Prakash Sajnani 31 January 2015 at 11:54

Finance Bill (No.2) 2014 has vide Clause 98 has proposed an amendment in Section 35F of Central Excise Act that the appeal against an Order passed by lower authorities will not be entertained unless the appellant has made a pre-deposit of 7.5 per cen

Job work-Valuation under Central Excise

PRADEEP REDDY 17 January 2015 at 13:18

A job work transaction triggers Excise Duty liability if the process involves manufacture. The consequent question that arises is how to determine assessable value of the goods involved.

Appeal to High Court not maintainable against a decree of tribunal

Anandaday Misshra, Advocate 07 January 2015 at 10:38

Recently, Honourable High Court of Allahabad in Central Excise Appeal No. 444 of 2010 of Commissioner, Central Excise, Meerut-I, Versus M/S Suraj & Company, reported in 2014(36) S.T.R.1252(All.) held that an appeal to High Court is

Dutiability of scrape generated during the process of re-made, refined, and re-conditioning

R.P.Singh 27 December 2014 at 11:38

When we discuss the sources of law, the precedent is one of the most important sources of law apart from the codified law and the law arrives though customs. When the law is not cleared enough through the statute then the role of the precedent came i

Sending an appeal against an order by speed post - A Caution

Anandaday Misshra, Advocate 22 December 2014 at 11:01

The service of an order has had always been the sole issue before the courts of law when they had to dispose an application for condonation of delay . The said issue was dealt in detail by Honourable High Court of Bombay in matter of Amidev Agro Ca

The Commissioner (Appeals) has no option to adjudicate maintainability of appeal

Bimal Jain 22 December 2014 at 11:01

Dear Professional Colleague,The Commissioner (Appeals) has no option to adjudicate maintainability of appeal when the Honble High Court dismissed the Writ Petition filed on the ground that alternate remedy is available We are sharing with you

Principal Manufacturer is entitled to avail Cenvat credit

Bimal Jain 11 December 2014 at 10:54

Dear Professional Colleague,Principal Manufacturer is entitled to avail Cenvat credit of duty paid by job worker on intermediate goods, who choose to pay duty instead of availing exemptionWe are sharing with you an important judgement of the Hon&rsqu

Any Stay Order passed by the Tribunal

Bimal Jain 08 December 2014 at 11:10

Dear Professional Colleague,Any Stay Order passed by the Tribunal, if is in force beyond August 7, 2014, shall continue till disposal of appeals No need for filing application for extensionWe are sharing with you an important judgement of the

Tribunal has no inherent power to put a condition for depositing an amount for adjudicating the case afresh

Bimal Jain 06 December 2014 at 12:12

Dear Professional Colleague,Tribunal has no inherent power to put a condition for depositing an amount for adjudicating the case afreshWe are sharing with you an important judgement of the Honble High Court, Andhra Pradesh, in the case of Maa

Ignoring judicial discipline and recording conclusions diametrically contrary to judgment of the Tribunal

Bimal Jain 29 November 2014 at 10:43

Dear Professional Colleague,Ignoring judicial discipline and recording conclusions diametrically contrary to judgment of the Tribunal is either illustrative of gross incompetence or clear irresponsible conduct - Revenue to pay litigation costsWe are