- 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 promotes 4 Additional Commissioners to the post of Commissioner of Central Excise on in-situ basis for 1 year; Promotion purely based on ad hoc basis and would not confer any right on officer for any claim for regular promotion; Further, such promotion would not count for seniority or qualifying service for further promotion
Office Order No. 96/2015 dated July 3, 2015
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