Excise Judgements

Supreme Court on scope for exercise of discretion under section 11AC of Central Excise Act, 1944 Levy of penalty under section 11AC is a mandatory penalty and there is no scope for any discretion

While circulars and instructions issued by the Board are binding on the authorities under the respective statutes, but when the Supreme Court or the High Court declares the law on the question arising for consideration, it would not be appropriate fo

Revenue wins major battle in Apex Court; Central Excise - Mandatory Penalty - Section 11AC - No discretion to reduce penalty; Income Tax - Sec 271(1)(c) - penalty is civil liability and wilful concealment is not essential ingredient for attracting

Case Fact: Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.

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