Supreme Court Rulings
SC partially allows assessee’s appeal, ‘cash discount’ to be taken into consideration for arriving at “price” in terms of Sec. 4 of Central Excise Act, as amended in 2000
...View More SC grants respite to assessee, holds CESTAT findings, as accepted by HC, totally perverse absent any admission of clandestine removal of finished goods by company employees; Despite thorough explanati
...View More SC strikes down Rule 15 of Andhra Pradesh Rectified Spirits Rules, 1971 (Rules) dealing with export of rectified spirit for want of vires and ambiguity behind intention, holding that it imposes 'tax',
...View More SC allows Revenue appeal, invalidation of advance license in favour of intermediate-manufacturer (assessee) constitutes indirect ‘additional consideration’ for sale of goods to license-hol
...View More SC rules in assessees’ favour, indivisible composite works contracts not taxable under Finance Act prior to June 2007; Holds that Finance Act lays down no charge or machinery to levy and assess
...View More SC concurs with CESTAT that assessee & joint venture company, established to manufacture final products using raw materials supplied by assessee, qualify as ‘related persons’; CESTAT h
...View More SC quashes CESTAT order enhancing anti-dumping duty (ADD) payable under Notification dated October 1998 upon default of export obligation (EO) under advance licenses, by pig iron manufacturer (assesse
...View More SC laments CESTAT's approach in deciding classification dispute of 'Chekkers Choco', under relevant entries of Chapter Heading (CH) 19.05, dealing inter-alia with biscuits, waffles and wafer; While Re
...View More SC overturns CESTAT order, sets aside excise duty demand on aluminium dross / ash arising as 'by-product', during manufacture of die-casting of aluminium parts by job-worker; Accepts assessee's conten
...View More SC dismisses Revenue appeal, in absence of malafide intention to actively or passively indulge in illegal narcotics export, Custom House Agents (CHA) license cannot be revoked permanently consequent t
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