Excise Judgements

The Hon'ble Supreme Court in Hewlett Packard India Sales Pvt. Ltd. &Anr. v. Commissioner of Customs (Import), Nhava Sheva [Civil Appeal No. 5373 and 6715 of 2019, dated January 17, 2023] set aside the orders of CESTAT, Mumbai, which classified the In

The CESTAT, Ahmedabad in Black Box Limited v. Commissioner of Central Excise & ST, Ahmedabad-iii [Service Tax Appeal No. 572 of 2012-DB dated January 4, 2023] has held that amount collected by the assessee as "activation charges" of equipment/ softwa

The Customs, Excise & Service Tax Appellate Tribunal, New Delhi ("the Tribunal") in the case of M/s. Bathinda Industrial Gases Pvt. Ltd. v. Commissioner of Central Goods and Services Tax [Excise Appeal No. 52053 of 2019]dated November 30, 2022, held

The CESTAT, Ahmedabad in the case of M/s. Bright Engineering Works v. CCE & ST Daman and Surat [Excise Appeal No. 10493 of 2014 and Excise Appeal No. 12764 of 2019,dated December 15, 2022], set aside the order passed by the Revenue Department rejecti

The Customs Excise and Service Tax Appellate Tribunal, New Delhi ("the CESTAT") in the cases of M/s. Surya Jyoti Global Logistics, Custom Broker Vs. Commissioner of Customs (Custom Appeal No. 50789 of 2021), vide [Final order No. 51144-51146/2022] da

The Supreme Court of India ("the Supreme Court") in the case of Commissioner of Central Excise & Service Tax v. Merino Panel Product Ltd [Civil Appeal No. 6891 OF 2018 dated December 5, 2022] held that the Circular No. 643/34/2002-CX ("Circular") dat

The CESTAT, Delhi in M/s Miraj Products Pvt. Ltd. V. Commissioner, Central Goods & Service Tax [Final Order Nos. 50804 – 50805/2022 dated September 02, 2022] held that the assessing authority has not found any undeclared machines in the manufacturing

The CESTAT in Principal Commissioner v. M/s Hira Ferro Alloys Limited [Excise Appeal No. 53531 of 2018 with Excise Miscellaneous Application No. 50363 of 2019 dated September 6, 2022] held that the assessee is entitled to Central Value Added Tax("CEN

The Hon'ble Bombay High Court in the Principal Commissioner of Central GST & C. v. Filatex India Ltd. [Central Excise Appeal No. 204 of 2019 dated September 8, 2022] held that the accusations of clandestine removal cannot be confirmed merely based on

The CESTAT, New Delhi in the matter of M/s Shri Shyam Ingot & Castings Pvt. Ltd. v.Commissioner of Customs & Central Excise [Excise Appeal No. 52550 of 2019-SM dated August 08, 2022] held that there shall be consonance between the allegation levelled