Judgements by Dayal
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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
Posted in Excise
| 87
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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)
Posted in Excise
| 95
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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
Posted in Excise
| 86
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