- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
- Tribunal : PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5%
- SC : ‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test
- HC : Test report not invalid merely because samples tested in two labs; Upholds DRI seizure
- SC : Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use
CBEC issues guidelines regarding adjudication of Central Excise and Service Tax Cases booked by Directorate General of Central Excise Intelligence (DGCEI); All cases involving duty / tax more than Rs 5 crores to be adjudicated by Additional Director General (Adjudication); Further, cases pertaining to multiple jurisdiction to be adjudicated by Commissioner in whose jurisdiction noticee, with highest demand of duty has been made, falls; Pending cases shall be adjudicated in light of these guidelines
Central Excise Circular No. 994/01/2015-CX dated February 10, 2015
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