High Court Rulings


Allows CENVAT credit of packing material whose value included in final product 

HC sets aside CESTAT order, holds manufacturer eligible to CENVAT credit of duty paid on packing material whose value included in final product price; Definition of ‘input’ as per Rule 2(g...View More

Upholds CESTAT's appeal dismissal upon non-compliance with mandatory pre-deposit u/s 129-E 

HC rules in favor of Revenue, assessee’s failure to comply with order passed under proviso to Section 129-E of Customs Act, making pre-deposit mandatory, would result in dismissal of appeal file...View More

Quashes reassessment-notice; 'Reasons to believe' attributable to "gross-turnover suppression", not "exemption claim" 

HC quashes reassessment notice u/s 32 and 33 r/w Sec 34 of DVAT Act invoking extended period of limitation of 6 years, absent “reasons to believe” that assessee had concealed “a subs...View More

 Importers categorization based on years' experience for 'poppy seeds' allotment, violates Art. 14

HC allows writ petition, sets aside Public Notice No. PS-7/2015 allotting provisional quota of poppy seeds (“khas khas”) between 2 categories of importers, based on their years of import; ...View More

Allows EOU to adjust sale-proceeds of duty-paid goods towards pre-deposit before CESTAT 

HC allows sale of duty paid goods intended for operations within bonded warehouse (i.e. non-bonded goods) by 100% EOU, and adjustment of proceeds towards making pre-deposit before CESTAT in matter of ...View More

Upholds rejection of settlement application where penalty imposed earlier for duty concealment 

HC sets aside Single Judge order, upholds dismissal of application by Settlement Commission in terms of Sec 32-O(1)(i) of Central Excise Act, where orders passed earlier w.r.t. 4 show cause notices im...View More

Declaration under Rule 57-T merely procedural; MODVAT credit not deniable for belated filing 

HC sets aside CESTAT order, belated filing of declaration under Rule 57-T of erstwhile Central Excise Rules 1944 can be no ground deny MODVAT credit to assessee; Applies principle laid down in Balmer ...View More

Reverses Tribunal; Notice to sole-proprietor in trade name cannot render assessments 'non-est' 

HC rules in favour of Revenue, sets aside Tribunal order which quashed assessment & revisional proceedings as ‘non-est’ on sole ground that notice u/s 33 of Bombay Sales Tax Act had be...View More

Quashes adjudication order; Freight collected from customers towards transportation prima facie not taxable 

HC sets aside Adjudicating Authority’s order which included ‘freight’ collected from clients & paid to transporters while computing assessee’s service tax liability; Accept...View More

Limitation period prescribed for 'refund' inapplicable to 'rebate' claimed under Rule 18 

HC dismisses Revenue's appeal, rebate claim filed under Rule 18 of Central Excise Rules, 2002 (CER) not subject to one year limitation as prescribed for claiming refund u/s 11B of Central Excise; Upho...View More