Search Results for "Central Excise"

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Pure Coconut Oil: Edible Oil or Hair Oil? Supreme Court Settles the Classification Debate. Clarity on Tariff Classification for Small-Packaged Coconut Oil.

The Supreme Court addressed whether pure coconut oil, sold in small quantities, should be classified as edible oil under Heading 1513 of the Central E...

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"Reversal of Cenvat Credit Without Goods Entering Factory Premises Invalid: Bombay HC Upholds Recovery and Penalty" "Illegitimate Reversal of Cenvat Credit and Misrepresentation of Goods' Movement Constitutes Fraud"

Acts and Sections Discussed: Central Excise Act, 1944 - Section 35G (Appeal to High Court), Section 11AC (Penalty for Excise Duty Evasion). Cenvat...

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Pre-Deposit Requirement Mandatory Under Section 129E of Customs Act: Relief Denied. Relief under Article 226 for pre-deposit waiver cannot override the statutory mandate under Section 129E of the Customs Act, 1962.

1. Relief Sought by Petitioners (Paras 1–2) The Petitioners sought: Waiver of the pre-deposit requirement under Section 129E of the Customs Act,...

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"Supreme Court Resolves Key Issue on CENVAT Credit: Clarifying Inputs vs. Capital Goods" "Balancing Revenue and Industry Needs for a Robust Telecom Sector."

The Supreme Court addressed whether mobile service providers (MSPs) like Bharti Airtel can claim CENVAT credit on excise duties paid for mobile towers...

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High Court Rules in Favor of Petitioner on Rebate Claims for Exported Biscuits. Central Excise Exemption Does Not Apply to Exported Goods Without Retail Sale Price; Rebate of Paid Duty Granted.

The Bombay High Court ruled in favor of the petitioner, Parle Products Ltd., allowing their claim for a rebate of excise duty paid on exported biscuit...

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GST Refund Granted Due to Retrospective Amendments: Court Directs Refund Without Interest Affidavit confirms petitioner’s entitlement; amended Section 50(3) exempts interest liability.

The petitioner filed a writ petition challenging an order by the Joint Commissioner (Appeals) that declined a refund claim. Since the GST Tribunal was...

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"Bombay High Court Quashes Customs Show Cause Notice Issued After Unreasonable Delay" "A delayed show cause notice under the Customs Act, 1962 is set aside after an 8-year adjudication hiatus, reaffirming the importance of procedural fairness."

The Bombay High Court quashed a show cause notice (SCN) issued by the Directorate of Revenue Intelligence (DRI) under Section 28 of the Customs Act, 1...

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Supreme Court Quashes Proceedings Against Company in INR 8 Crore Duty Evasion Case Due to Immunity Under Settlement Commission. Appellant-Company exempted from prosecution as per immunity granted by the Settlement Commission, Gujarat High Court's order overturned.

The Supreme Court quashed criminal proceedings against the Appellant-Company, accused of evading countervailing duty (CVD) to the tune of INR 8 crores...