Excise Judgements

Unjust enrichment

Arbind Aggarwal 15 January 2009 at 20:44

UoI Vs M/s A K Spintex Ltd & Anr (Dated : November 26, 2008) Central Excise - Assessable Value - Refund cannot be rejected merely because adjustments made through Credit/Debit Notes - it is clear that once the goods are supplied, the property in th

Posted in Excise | 2007 Views

Central Excise - destruction or loss of goods

Arbind Aggarwal 15 January 2009 at 20:44

Central Excise - destruction or loss of goods, by natural causes or unavoidable accident, is essentially a subjective satisfaction - No question of Law: HC

Posted in Excise | 1753 Views

Limitation Act

Arbind Aggarwal 15 January 2009 at 20:43

MUMBAI, SEPT 10, 2008 : THE issue was already decided by the Supreme Court in COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, NOIDA Vs M/s PUNJAB FIBRES LTD, NOIDA - 2008-TIOL-24-SC-CX.

Posted in Excise | 2742 Views

Section 11AC

CA. SUJAL MEHTA 31 December 2008 at 13:08

Posted in Excise | 83 Views

Supreme Court on scope for exercise of discretion under sect

CHEZHIYAN 24 October 2008 at 17:05

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

Posted in Excise | 154 Views

CCE vs. Ratan Melting

Taxguy 23 October 2008 at 13:45

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

Posted in Excise | 205 Views

Penalty under 11AC

CA V. Mohanakrishnan 21 October 2008 at 05:10

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

Posted in Excise | 115 Views