International Tax Ruling


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

Allows assessee's appeal against HC's refusal to permit belated Form-F submission; Quashes assessment/demand

SC allows assessee's appeals against the order of Andhra Pradesh HC which dismissed writ petition by dealer (assessee) seeking permission to submit ‘F’ forms w.r.t. interstate tr...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

Demand by inclusion of trade discount in transaction value as additional consideration unsustainable 

CESTAT Mumbai quashes the excise duty demand on Mahanagr Gas Ltd (assessee) by inclusion of ‘Trade discounts’ received from bulk purchasers in the transaction value as additional considera...View More

Quashes extended-period demand on Amusement Park, cites assessee’s bona fide belief of exemption 

CESTAT Kolkata quashes demand in the extended period w.r.t running of Amusement Park finding no willful suppression of facts to evade tax, as there was no allegation that the assessee collected servic...View More

Sizing and packaging to make product ‘marketable’, amounts to manufacture; Quashes demand 

CESTAT Kolkata rules that the processes of sizing and packaging of products like Ferro Manganese, FerroSilicoManganese, Hydrochlorofluorocarbons (FeMn/Fe-Si-Mn/HCFC) amount to ‘manufacture&rsquo...View More

Dismisses Revenue's challenge to classification of unflavoured betel nuts

SC dismisses Revenue's SLP against Bombay HC judgment which affirmed the view taken by Customs Authority for Advance Ruling that Betel Nuts (Unflavoured Supari) merits classification under Custom Tari...View More