Excise Judgements
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
CCE vs. Ratan Melting
Taxguy 23 October 2008 at 13:45
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
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
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.
SC decides determinant for excise duty exemption
CA. Amit Daga 27 March 2008 at 10:48
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
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
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
Control Samples- not be chargeable to duty
Dayal 11 March 2008 at 13:35
control samples as long as these are kept in the factory and not cleared from there, these will not be chargeable to duty if proper account is maintained. - Section 3 of Central Excise Act, 1944. (para 6,7)
VALUATION - (SC) JAYANTI FOODS
Dayal 10 March 2008 at 16:37
SC delivers landmark decision on Section 4A of the CEA'44 – Assessees rejoice and the department mourns
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