High Court Rulings


Quashes excise duty demand basis denial of cross-examination of witnesses 

Gujarat HC sets aside the order of various excise duty demands with interests and penalty, on the only ground that Assessee was denied the opportunity to cross-examine the witnesses by the Commissione...View More

Denies cross-examination of witnesses not relied upon before examining them as defence witnesses 

Gujarat HC quashes the order and remands matter of alleged clandestine manufacturing and clearance of goods back to the original authority upon noticing that the adverse order was passed by Revenue du...View More

Dismisses writ against refusal to file Form F sans sufficient cause for delay 

Andhra Pradesh HC dismissed writ petition by dealer noting no justifiable or sufficient cause for the inordinate delay in submission of the declaration forms; HC notes that only after initiation of re...View More

Limitation provision inapplicable to 'interest' refund application post Rule 8(3) invalidation; Processable as simple application 

Punjab & Haryana HC holds that a refund application for additional interest deposited under Rule 8(3) of the Central Excise Rules, 2002, should be treated as a 'simple' refund application, not one...View More

Quashes interest demand following Rajasthan HC declaring Rule 8(3) as ultra vires 

Gujarat HC quashes the demand notices asking from assessee interest on delayed payment of duty at the rate of 2% per month or Rs 1000 per day; whichever is higher, as per Rule 8(3) of the Central Exci...View More

Upholds Assessee's right to cross-examine witnesses during adjudication proceedings; Dismisses Revenue’s appeal 

Telangana HC upholds rights of the Assessee to cross-examine witnesses whose statements were recorded and relied upon in the adjudication proceedings confirming the central excise liability in alleged...View More

Upholds CESTAT’s LB ruling on credit availability on insurance premium paid by Bank to DICGC 

Kerala HC upholds CESTAT Larger Bench ruling that found the South Indian Bank (Assessee) eligible to take CENVAT credit on service tax paid on insurance premium paid to Deposit Insurance & Credit ...View More

Dismisses Huawei’s writ challenging SCN denying exemption benefits after BoE reassessment 

Madras HC dismisses writ petition filed by Huawei (Assessee) challenging the SCN issued u/s 28 of Customs Act proposing to recover differential tax arising due to erroneously claimed exemptions under ...View More

Allows Pepsico’s writ petition seeking waiver of interest basis revision applications grating reliefs 

Rajasthan HC allows Pepsico’s (Assessee) writ petition seeking waiver of interest for the period 2006-2007 and 2007-2008 based on the order passed by the HC in Assessee’s own revision appl...View More

Directs release of rubber process oil detained as ‘Hazardous Waste’ 

Delhi HC orders release of detained/uncleared ‘rubber process oil’ (goods) on finding that the test reports declaring the goods as ‘hazardous waste’ were never communicated by ...View More