Excise Articles

What is 'Remand' and What is not 'Remand' by Commissioner(A)

ANIL KUMAR BEZAWADA 11 August 2012 at 13:35

What constitutes remanding the matter for fresh adjudication and what not constitutes remand by Commissioner (Appeal) in Excise, Customs and Service Tax It is quite often in litigation matters, the higher appellate forums to the lower adjudicating

Central Excise Records/Returns and Relevance of Cost Records

CMA Navneet Kr Jain 17 April 2012 at 11:28

Recently on 30th March CBEC has issued one notification with regard to the documents to be produced during Excise audit and this article is a step towards explaining co-relation of costing and Excise Returns.

Budget Changes in CENVAT Credit Rules

CA.Manindar Kakarla 30 March 2012 at 12:25

Changes in CENVAT Credit Rules in Union Budget 2012-2013 Amendments in the Definition of Capital Goods: v The facility of taking CENVAT Credit on motor vehicles other than those falling under tariff headings 8702, 8703, 8704,8711 and their

High Time We Fix Our Judicial System

CA Anil Garg 27 March 2012 at 15:09

In world ranking on Ease-Of-Doing-Business in India, India ranks absolutely at the bottom of the world on the criterion of contract enforceability (in fact, last but one, with Latvia taking these honours). Late Palkhiwala used to describe India as

Date of applicability of Changes in Excise and Custom Rates

Mihir Doshi 23 March 2012 at 15:06

This time common man, an Indian Tax payer was expecting magical budget with high benefits but for Individual its "Give and Take" kinds of budget. Honorable FM has increased the Exemption limit for Individual by INR 20,000/-, on the other h

Circulars-Binding on Department

Pradeep Jain 13 March 2012 at 12:17

INTRODUCTION: Law the most complicated phenomenon of a constitution. Howsoever cleverly drafted, creates ambigu

Excise Duty on Branded Readymade Garments

CA Ankit Gulgulia (Jain) 06 February 2012 at 22:24

In Recent times the Rollback of Excise Duty Exemption on Branded Readymade Garments has been a Subject Matter of big protest from Industry. Despite all the efforts and rows the government looks in no mood

Section 4 and 4A of Central Excise Act, 1944

CA Dhiraj Ramchandani 15 December 2011 at 12:02

INTRODUCTION Ok so, I would just like to thank CCI for approving my previous article on similar lines. I really think, being students, we can contribute to this si

Section 74 Vs Section 75 of Customs Act, 1962

CA Dhiraj Ramchandani 12 December 2011 at 11:51

INTRODUCTION Customs Act, 1962 is one of the widest concepts. Moreover, there are so many doubts arising while dealing with the same. Something similar I came across

Branded Garments Issues in Central Excise

Madhukar N Hiregange 22 November 2011 at 13:28

INTRODUCTION FA 2011 made some key proposals to change the excise duty structure of a vast majority of products in the textile sector. This has significantly i