Excise Articles

Refund for deemed exports

Pradeep Jain 07 March 2015 at 18:28

Old practice of Government-High Court Decision undone!! Introduction:- It is a very old tactic followed by the government that when the interpretation taken by High Court or Supreme Court on an issue is consistently held against the revenue, the best

SSI units - Exemption under central excise

CMA Poornima Madhava 24 February 2015 at 16:16

SSI units & Notification no.8/2003 CE SSI stands for Small Scale Industries. Notification no.8/2003 provides relaxation to SSI units from central excise duty subject to certain conditions. T

A small note on ER4,ER5, ER6, ER7

Santhosh kumar 03 February 2015 at 10:42

A note on the ER4, ER-5, ER-6, and ER-7 returnsIntroductionER-4, ER-5, ER-6 and ER-7 returns are to be filed by the assessee in addition to the ER-1/ER-3 which is regularly filed by the assessee registered under the Central Excise. However ER-4, ER-5

An Insight - Mandatory Pre Deposit

CA Prakash Sajnani 31 January 2015 at 11:54

Finance Bill (No.2) 2014 has vide Clause 98 has proposed an amendment in Section 35F of Central Excise Act that the appeal against an Order passed by lower authorities will not be entertained unless the appellant has made a pre-deposit of 7.5 per cen

Job work-Valuation under Central Excise

PRADEEP REDDY 17 January 2015 at 13:18

A job work transaction triggers Excise Duty liability if the process involves manufacture. The consequent question that arises is how to determine assessable value of the goods involved.

Appeal to High Court not maintainable against a decree of tribunal

Anandaday Misshra, Advocate 07 January 2015 at 10:38

Recently, Honourable High Court of Allahabad in Central Excise Appeal No. 444 of 2010 of Commissioner, Central Excise, Meerut-I, Versus M/S Suraj & Company, reported in 2014(36) S.T.R.1252(All.) held that an appeal to High Court is

Dutiability of scrape generated during the process of re-made, refined, and re-conditioning

R.P.Singh 27 December 2014 at 11:38

When we discuss the sources of law, the precedent is one of the most important sources of law apart from the codified law and the law arrives though customs. When the law is not cleared enough through the statute then the role of the precedent came i

Sending an appeal against an order by speed post - A Caution

Anandaday Misshra, Advocate 22 December 2014 at 11:01

The service of an order has had always been the sole issue before the courts of law when they had to dispose an application for condonation of delay . The said issue was dealt in detail by Honourable High Court of Bombay in matter of Amidev Agro Ca

The Commissioner (Appeals) has no option to adjudicate maintainability of appeal

Bimal Jain 22 December 2014 at 11:01

Dear Professional Colleague,The Commissioner (Appeals) has no option to adjudicate maintainability of appeal when the Honble High Court dismissed the Writ Petition filed on the ground that alternate remedy is available We are sharing with you

Principal Manufacturer is entitled to avail Cenvat credit

Bimal Jain 11 December 2014 at 10:54

Dear Professional Colleague,Principal Manufacturer is entitled to avail Cenvat credit of duty paid by job worker on intermediate goods, who choose to pay duty instead of availing exemptionWe are sharing with you an important judgement of the Hon&rsqu