Supreme Court Rulings
SC dismisses review petitions against 3-Judge Bench order which ruled on entitlement of excise duty refund pursuant to year end turnover discounts and additional discounts offered by manufacturer to d
...View More SC refuses to direct Central Govt. to issue Notification u/s 11C of Central Excise Act dispensing with excise duty on manufacture of Rosin and Turpentine using Bhatti process without the aid of power;
...View More SC holds that ‘packaging activity’ undertaken before clearance of goods from factory of principal manufacturer, is not taxable as ‘Cargo Handling Service’ (CHS) u/s 65(23) of F
...View More SC dismisses SLP against Jharkhand HC order which upheld constitutional validity of amendment to Section 35F of Central Excise Act w.e.f August 6, 2014 mandating pre-deposit for preferring appeal; HC
...View More SC rules on maintainability of appeal against CESTAT order which rejected challenge to Notification dated February 13, 2015 imposing anti-dumping duty on import of graphite electrodes from China for a
...View More SC holds that Rule 5 of Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 (‘Rules of 1997’) is neither ultra vires the authority conferred u/s 3A of Central Excise Act,
...View More SC dismisses Revenue SLP, affirms Rajasthan HC decision that ‘batteries’ supplied to the Army for purpose of Radio Communication Receivers are taxable at 4%, instead of 12.5% as claimed by
...View More SC holds that ‘audit objection’ can be construed as ‘information’ within the meaning of Section 19 of Bihar Finance Act 1981 on which basis the Assessing Officer can reassess d
...View More SC allows Revenue appeal, sets aside CESTAT order reducing quantum of penalty levied by Adjudicating Authority; Notes that assessee had confined the challenge to imposition of penalty without dis
...View More SC partly allows assessee’s appeal, sets aside decision of Bombay Port declining the remission of demurrage charges claimed by assessee while directing appropriate decision on the application du
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