Supreme Court Rulings


Revenue cannot adjust refund amount against dues under default notices beyond stipulated period 

SC dismisses Revenue’s appeal, affirms Delhi HC decision that quashed VAT Dept.’s adjustment of assessee’s refund against the dues under the default notices and directed refund of ex...View More

Quashes pre-merger penalty for non-fulfilment of export obligation by predecessor company sans policy violation 

SC sets aside triple orders imposing penalty on account of non-fulfilment of export obligation (EO) under license granted to predecessor of assessee i.e. Karnataka Biotics or Karnataka Malla...View More

Allows Revenue's Review w.r.t. quantum of computation/cum-duty price of 'Zarda Scented Tobacco' 

SC in Review Petitions against verdict classifying 'Baghban Chewing Tobacco' as 'Zarda Scented Tobacco’ under Heading 240399.30, directs CESTAT to decide the appeal preferred by the Assessee res...View More

Dismisses Revenue's appeal against CESTAT-order rejecting imported 'furnace-oil' re-classification as 'waste-oil' 

SC dismisses Revenue’s appeal against CESTAT order rejecting its classification of imported ‘furnace oil’ as ‘waste oil’; CESTAT had noted that the CRCL Vadodara facility...View More

Copy of SC-judgment dismissing Revenue's appeal against CESTAT-order treating re-labelling by 'Jindal Drugs' as manufacture

SC affirms the view of CESTAT (Third Member) which held that the process of affixing additional label on cartons received by Jindal Drugs at Taloja plant from Jammu unit (availing area based exemption...View More

Non-furnishing of letter referred in SCN to assessee not prejudicial; Affirms HC's order remanding matter

SC, dismisses assessee’s appeal alleging non-compliance on part of the Commissioner of Central Excise by non-furnishing of letter referred to in the show cause notices (SCNs) and observes that t...View More

Dismisses assessee's review against order upholding CESTAT's exemption-denial on 'Switched Mode Power Supply'

SC dismisses Assessee's review petition against the order which rejected the civil appeal against the CESTAT ruling denying customs duty exemption on goods i.e. 12V Switched Mode Power Supply (SMPS) c...View More

Dismisses appeal against CESTAT denying exemption to SMPS as parts/accessories of Integrated Fixed Wireless Telephones 

SC dismisses civil appeal against the CESTAT order that held that the ‘12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders, are neither parts nor accessories o...View More

Dismisses KSRTC's review petition against order upholding activity of Bus body-building as ‘manufacture’ 

SC dismisses review petitions filed by Kerala State Road Transport Corporation (assessee/KSRTC) against order which upheld assessee’s liability to pay excise duty on activity of fabricating bus ...View More

Fabricating chassis resulting in ‘useable buses’ is ‘manufacture’; Upholds KSRTC’s excise liability 

SC upholds CESTAT, rules that activity of fabricating bus bodies by Kerala State Road Transport Corporation (KSTC/assessee), resulting in finished product i.e. useable buses, amounts to ‘manufac...View More