Excise Judgements

Section 4 -Central Excise Act 1944

CA Praveen Chopra 19 March 2008 at 14:51

“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

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enhancement of penalty equal to the amount of duty

Dayal 11 March 2008 at 23:27

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

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Control Samples- not be chargeable to duty

Dayal 11 March 2008 at 13:35

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)

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VALUATION - (SC) JAYANTI FOODS

Dayal 10 March 2008 at 16:37

SC delivers landmark decision on Section 4A of the CEA'44 – Assessees rejoice and the department mourns

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No Artificial Price to Evade Duty

Garima 20 February 2008 at 15:47

The applicant M/s Berger Paints India Ltd. is a manufacture of paints and varnishes which are the goods notified and subjected to assessment under Section 4A of the Central Excise Act, 1944 on the basis of MRP of the product. One of the products manu

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Reversal of Modvat Credit

Rahul Tibrewal 16 February 2008 at 11:22

Whether the reversal of Modvat credit can be treated as non-availment of credit.

Posted in Excise | 126 Views

Clearance of Damaged Goods on Payment of Duty

Garima 15 February 2008 at 14:27

Posted in Excise | 124 Views

High Court not to interfere at Show cause Notice stage

Supreme Kothari 28 January 2008 at 10:34

Central Excise – High Court not to interfere at Show cause Notice stage : Madras High Court

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Is concessional rate of Customs duty provided under EPCG Schemes applicable for clearances from EOU? - Rs. 2.31 Crores demand stayed

CA. Maulik Dattani 20 November 2007 at 12:10

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BUSINESS AUXILIARY SERVICE

Ravikumar.G 20 September 2007 at 14:06

Section 65 of the Finance Act, 1994, read with section 35F of the Central Excise Act, 1944 - Business auxiliary service - Period from October, 2003 to February, 2005 - Whether where assessee was engaged in collecting payments on behalf of its clients

Posted in Excise | 90 Views