- 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 instructions regarding adjudication of Central Excise / Service Tax cases booked by DGCEI; Cases pertaining to multiple jurisdiction where duty involved is more than Rs 5 crore to be adjudicated by the ADG (Adjudication); Further, Director General, CEI can issue general orders assigning show cause notices involving duty of more than Rs 5 crore; However, Show Cause Notices issued prior to March 1, 2015 to continue to be adjudicated by Commissioner before whom adjudication proceedings are continuing unless DGCEI issues orders appointing new adjudicating authority
Excise Circular No. 1000/7/2015-CX dated March 3, 2015
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