Judgements and Orders, Supreme Court and High courts of India

The question which arises for consideration in these appeals is whether the provisions contained in Sections 24, 24A and 26 of the Chartered Accountants Act, 1949 (for short, `the Act’) operate as a bar against the prosecution of a person who is char

The short question which arises for determination in this Civil Appeal filed by the Assessee under Section 35L(b) of the Central Excise Act, 1944 is whether “Vitamin A Acetate Crude” and “Vitamin A Palmitate” (hereinafter referred to as the product i

The question that falls for consideration in these appeals is whether a manufacturer of a specified final product falling under the schedule of the Central Excise Tariff Act, 1985 (in short “the Tariff Act”) is eligible to get the benefit of exemptio

M/s. Aurangabad Electricals Ltd. (for short ‘M/s. Aurangabad EL’) are appellants in this civil appeal. They are engaged in the manufacture of Motor Vehicle Parts namely ‘Magneto Assembly’ in their factory at Aurangabad. For manufacture of their final

The appellant, being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, (for short ‘Tribunal’) in Appeal No.A/75-78/WZB/06/C-II/EB dated 13.01.2006, is before us in this appeal filed u

Challenge in this appeal, by the revenue, under Section 130E(b) of the Customs Act, 1962 (for short “the Act”) is to the order dated 10th December 2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, (for short “the Tribunal”) where

These appeals filed by the Revenue under Section 35- L(b) of the Central Excise Act, 1944 (for short “the Act”) are directed against the order and judgment dated 21st August 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, (f

These civil appeals under Section 35L(b) of the Central Excise Act, 1944 (for short “the Act) are directed against the order dated 21st January 2002 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (for short “the Tribunal), as it th

This civil appeal under Section 130E of the Customs Act, 1962 (for short “the Act”) is directed against order dated 2nd February 2005, passed by the Customs, Excise and Service Tax Appellate Tribunal (for short “the Tribunal”), whereby the appeal pre

Penalty on customs officers - . The order passed by , Commissioner of Customs (Adjudication), to the extent he decided not to impose any penalty on the petitioners, could not have been set aside and the matter could not have been remanded back to the