High Court Rulings
HC sets aside Govt of India’s (GoI) revision order, rebate under Rule 18 of Central Excise Rules may be claimed absent original & duplicate copies of ARE-1; Both, GoI and Revenue failed to c
...View More HC dismisses writ, VAT registration mandatory for tax remission by State Govt u/s 41(1) of Gujarat VAT Act, 2003; Registration being statutory requirement, tax deducted at source by contractee has no
...View More HC sets aside Tribunal’s order reducing penalty imposed u/s 114A of Customs Act, absent jurisdiction; Neither the authorities, nor Tribunal, nor HC vested with discretion to reduce penalty presc
...View More HC sets aside Adjudicating Authority's order passed after 9 months from conclusion of personal hearing, being prejudicial to assessee; Central Excise Authorities obligated to dispose off proceedings e
...View More Supply of goods to Export Oriented Unit qualifies as 'deemed export', Terminal Excise Duty (TED) refund available as per Para 8.3 r/w Para 8.4 of FTP 2009-14; Such refund covered by second part of par
...View More HC strikes down Para 8.3.6 of FTP 2009-14 Handbook of Procedures v.1 (HoP) and Para 7 declaration under Form ANF-8 as “ultra vires” the Foreign Trade (Development & Regulations) Act (F
...View More HC upholds "vires" of Rule 15(2) of CENVAT Credit Rules, 2004 imposing penalty on wrong credit availment / utilisation with duty evasion intention, in terms of Sec 11AC of Central Excise Act (Act); Ce
...View More HC reverses CESTAT order, interest leviable on wrongly availed input credit despite non-utilisation, under Rule 14 of CENVAT Credit Rules r/w Sec 11AB of Central Excise Act; Rejects assessee’s a
...View More Where goods partly sold to independent buyers and partly consumed captively, assessable value of captively consumed goods shall be ‘Transaction Value’; Rule 8 r/w Rule 9 of Valuation Rules
...View More Tribunal can order pre-deposit while remanding proceedings despite dispensation of such requirement by Commissioner (Appeals); Sec. 35C of Central Excise Act empowers Tribunal to confirm / modify / an
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