Excise Articles

Introduction to writ petition in relation to taxation matter

Posted by ANIL KUMAR BEZAWADA 20 September 2012 30995 Views

As per Article 226 of Constitution of India every High Court can issue any direction or order or writ to enforce for enforcement of rights which are in the n

Excise - Price declared below cost of manufacture

Posted by Bimal Jain 10 September 2012 21471 Views

Whether the price declared below the cost of manufacture can be regarded as Normal price for chargeability of Excise duty. Dear Professional Colleague, We are sharing with you a recent judgment of the Honorable Supreme Court, New Delh

Interest on Refund:Ranbaxy Case

Posted by vishal mishra 13 August 2012 18224 Views

RECENT CASE OF RANBAXY LABS LMITED v. UNION OF INDIA AND OTHERS[1] : DATE FOR DETERMINATION OF INTEREST ON REFUND UNDER S. 11-BB OF CENTRAL EXCISE ACT, 1944 VISHAL MISHRA INTRODUCTION Under the Central Excise Act, 1944, an assessee can make a cl

What is 'Remand' and What is not 'Remand' by Commissioner(A)

Posted by ANIL KUMAR BEZAWADA 11 August 2012 35506 Views

What constitutes remanding the matter for fresh adjudication and what not constitutes remand by Commissioner (Appeal) in Excise, Customs and Service Tax It is quite often in litigation matters, the higher appellate forums to the lower adjudicating

Budget Changes in CENVAT Credit Rules

Posted by CA.Manindar Kakarla 30 March 2012 35752 Views

Changes in CENVAT Credit Rules in Union Budget 2012-2013 Amendments in the Definition of Capital Goods: v The facility of taking CENVAT Credit on motor vehicles other than those falling under tariff headings 8702, 8703, 8704,8711 and their

High Time We Fix Our Judicial System

Posted by CA Anil Garg 27 March 2012 9723 Views

In world ranking on Ease-Of-Doing-Business in India, India ranks absolutely at the bottom of the world on the criterion of contract enforceability (in fact, last but one, with Latvia taking these honours). Late Palkhiwala used to describe India as

Date of applicability of Changes in Excise and Custom Rates

Posted by Mihir Doshi 23 March 2012 75265 Views

This time common man, an Indian Tax payer was expecting magical budget with high benefits but for Individual its "Give and Take" kinds of budget. Honorable FM has increased the Exemption limit for Individual by INR 20,000/-, on the other h

Circulars-Binding on Department

Posted by Pradeep Jain 13 March 2012 21235 Views

INTRODUCTION: Law the most complicated phenomenon of a constitution. Howsoever cleverly drafted, creates ambigu

Excise Duty on Branded Readymade Garments

Posted by CA Ankit Gulgulia (Jain) 06 February 2012 76878 Views

In Recent times the Rollback of Excise Duty Exemption on Branded Readymade Garments has been a Subject Matter of big protest from Industry. Despite all the efforts and rows the government looks in no mood

Section 4 and 4A of Central Excise Act, 1944

Posted by CA Dhiraj Ramchandani 15 December 2011 150619 Views

INTRODUCTION Ok so, I would just like to thank CCI for approving my previous article on similar lines. I really think, being students, we can contribute to this si