High Court Rulings
HC grants set-off to an EOU under Rule 41-D of Bombay Sales Tax (BST) Rules in respect of tax paid on consumables used in manufacture & export of steel files and rasps; Sets aside concurrent concl
...View More Delhi HC upholds CESTAT order granting refund of 4% Special Additional Duty (SAD) on sale of imported set-top boxes (STB) in India; Rejects Revenue’s stand that assessee merely transferred right
...View More HC grants excise duty exemption on ferrous / non-ferrous scrap arising during manufacture of railway passenger coaches and steel freight containers by Central Govt undertaking; Upholds CESTAT conclusi
...View More HC quashes Revisional Authority order, rebate of Automobile Cess and Education Cesses thereon admissible under Rule 18 of Central Excise Act r/w Notification No. 19/2004-CE (NT) on export of two-wheel
...View More HC allows assessee's writ petition, upholds Commissioner's order permitting clearance of goods basis provisional assessment under Rule 7 of Central Excise Rules, 2002, where various promotional scheme
...View More HC allows assessee's writ, Asst. Commissioner order rejecting declaration under VCES appealable u/s 85 of Finance Act; Relying on P&H HC ruling in Barnala Builders, HC observes that VCES not a sel
...View More HC raps CESTAT’s approach in imposing penalty on assessee, in a case involving purported inflation and bogus claims of refund / rebate / drawback against company exports; Admonishing CESTAT&rsqu
...View More HC sets aside CESTAT order which dismissed assessee’s appeal for want of prosecution and non-compliance with conditions stipulated while granting interim stay of recovery of taxes, by applying l
...View More HC allows assessee’s appeal, sale of cement and HDPE bags/packing material not integrated, but distinct and separate sales liable to be taxed at rates applicable as per relevant entries under Fi
...View More HC dismisses writ petition seeking to set aside the arrest of majority share-holder in manufacturing company and seizure of Rs 45 lakhs cash, pursuant to DGCEI investigation; As per Notification No. 6
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