Excise Judgements

Limitation Act

Arbind Aggarwal 15 January 2009 at 20:43

MUMBAI, SEPT 10, 2008 : THE issue was already decided by the Supreme Court in COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, NOIDA Vs M/s PUNJAB FIBRES LTD, NOIDA - 2008-TIOL-24-SC-CX.

Posted in Excise | 2716 Views

Supreme Court on scope for exercise of discretion under sect

CHEZHIYAN 24 October 2008 at 17:05

Supreme Court on scope for exercise of discretion under section 11AC of Central Excise Act, 1944 Levy of penalty under section 11AC is a mandatory penalty and there is no scope for any discretion

Posted in Excise | 131 Views

While circulars and instructions issued by the Board are binding on the authorities under the respective statutes, but when the Supreme Court or the High Court declares the law on the question arising for consideration, it would not be appropriate fo

Posted in Excise | 148 Views

Penalty under 11AC

CA V. Mohanakrishnan 21 October 2008 at 05:10

Revenue wins major battle in Apex Court; Central Excise - Mandatory Penalty - Section 11AC - No discretion to reduce penalty; Income Tax - Sec 271(1)(c) - penalty is civil liability and wilful concealment is not essential ingredient for attracting

Posted in Excise | 85 Views

Input includes Damaged Goods

CA. A. Kumar 07 July 2008 at 12:22

Case Fact: Whether imported inputs damaged during transit can be considered as used for the manufacture of specified goods.

Posted in Excise | 57 Views

SC decides determinant for excise duty exemption

CA. Amit Daga 27 March 2008 at 10:48

Posted in Excise | 77 Views

Central Excise - Duty paid before Show cause Notice

CA Praveen Chopra 25 March 2008 at 15:17

Central Excise - Duty paid before Show cause Notice - interest and penalty liable : Karnataka High Court

Posted in Excise | 74 Views

Section 4 -Central Excise Act 1944

CA Praveen Chopra 19 March 2008 at 14:51

“Whether the Central Excise duty is payable on the assessable value determined under Section 4 of the Central Excise Act as claimed by Respondents or with reference to M.R.P. under Section 4A of the Central Excise Act as claimed by the Revenue? – the

Posted in Excise | 124 Views

enhancement of penalty equal to the amount of duty

Dayal 11 March 2008 at 23:27

For delayed payment, the appellants had also already paid the interest. Therefore, under these circumstances, the enhancement of penalty equal to the amount of duty by the Commissioner (Appeals) cannot be justified

Posted in Excise | 58 Views