Excise Articles

Appeal to High Court not maintainable against a decree of tribunal

Posted by Anandaday Misshra, Advocate 07 January 2015 8667 Views

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

Posted by R.P.Singh 27 December 2014 14426 Views

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

Posted by Anandaday Misshra, Advocate 22 December 2014 4745 Views

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

Posted by Bimal Jain 22 December 2014 2737 Views

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

Posted by Bimal Jain 11 December 2014 8069 Views

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

Posted by Bimal Jain 08 December 2014 10710 Views

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

Posted by Bimal Jain 06 December 2014 9531 Views

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

Posted by Bimal Jain 29 November 2014 10286 Views

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

Assessee is eligible for remission of duty in respect of goods cleared for export

Posted by Bimal Jain 28 November 2014 12697 Views

Dear Professional Colleague, Assessee is eligible for remission of duty in respect of goods cleared for export under bond but which were destroyed at port before same could be exportedWe are sharing with you an important judgement of the Hon

Valuation of physician sample manufactured on contract

Posted by R.P.Singh 10 November 2014 16819 Views

Valuation of physician sample, or for that matter any product manufactured for free distribution rather than for sale have always been a contentious issue. This paper is an attempt to examine the issues so as to explain some of the confusing points.I