High Court Rulings


Interpets Rule 41-D of BST Rules; Absent principal scrap sale, set-off reduction unjustified

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

Upholds CESTAT order; Grants SAD refund on 'deemed sale' of imported STBs 

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

Upholds CESTAT order extending exemption to scrap arising from exempt goods manufacture 

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

Automobile Cess a "duty of excise"; Rebate admissible on export of two-wheelers 

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

Permits provisional assessment where 'promotional discount' quantified post removal of goods 

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

VCES not self-contained code, rejection orders appealable; Applies P&H HC ratio 

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

Admonishes CESTAT's "routine" reliance on general evidence; Quashes penalty absent corroborative material 

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

Rejects appeal dismissal for absence; However, insisting hearing without conditions compliance impermissible

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

Cement & packing material sale not integrated, taxable at respective Schedule rates

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

Ignores procedural lapses; Upholds arrest & cash confiscation in duty evasion case

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...View More