Search Results for "Show cause notice"

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Supreme Court Dismisses Application Seeking to Treat Oral Dictation as Final Ord...
Supreme Court Allows Indian Railways' Appeals, Upholds Its Status as Deemed Dist...
Supreme Court Allows Appeal in Specific Performance Case — Delay in Deposit of...
Supreme Court Upholds Dismissal of Constable for Dual Appointment and Forgery in...
Supreme Court Alters Conviction from Murder to Attempt to Murder in Absence of C...

Search Results for "Show cause notice"

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Supreme Court

Supreme Court Allows Appeal in Excise Duty Exemption Case — NCCD, Education Cess and Secondary & Higher Education Cess Not Payable When Basic Excise Duty Exempted. Exemption Notification Under Section 5A of Central Excise Act, 1944 Covers NCCD as Duty of Excise, and Surcharges on Excise Duty Cannot Be Levied Without Substratum.

1 Mar 2019

The appeal arose from a dispute between Bajaj Auto Limited (appellant) and the Union of India (respondent) regarding the liability to pay National Cal...

Supreme Court

Supreme Court Allows Appeal in Part — NCCD Payable Despite Excise Duty Exemption, Education Cess and Secondary & Higher Education Cess Not Payable. The Court held that Education Cess and Secondary & Higher Education Cess, being surcharges on excise duty, cannot be levied when basic excise duty is exempted, but NCCD, being an independent duty of excise, is payable.

1 Mar 2019

The appeal arose from a dispute between Bajaj Auto Limited (the appellant) and the Union of India regarding the liability to pay National Calamity Con...

Supreme Court

Supreme Court Hears Appeals on Inclusion of Special Allowances in Basic Wages for Provident Fund. The court considered whether special allowances paid by establishments to employees fall within 'basic wages' under Section 2(b)(ii) read with Section 6 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.

28 Feb 2019

The Supreme Court heard a batch of appeals raising a common question of law: whether special allowances paid by establishments to their employees fall...

Supreme Court

Supreme Court Upholds Trader's Liability for Excise Duty on Job Work Fabrics Under Rule 12B of Central Excise Rules, 2002. The Court Held That the Trader Who Gets Fabrics Manufactured Through Job Workers Is Deemed Manufacturer and Liable for Duty, Not the Job Worker.

28 Feb 2019

The case involves appeals by Dinesh Textiles, a trader who got cotton fabrics and made-ups manufactured through job workers, against the order of the ...

Supreme Court

Supreme Court Holds Section 15J Factors Illustrative in SEBI Penalty Adjudication. Adjudicating Officer Retains Discretion to Consider Mitigating Circumstances Beyond Stipulated Factors Under SEBI Act.

28 Feb 2019

The Supreme Court of India adjudicated a reference arising from multiple civil appeals concerning the interpretation of Section 15J of the Securities ...

Supreme Court

Supreme Court Dismisses Appeals of Protected Tenants for Violating Tenancy Laws by Alienating Agricultural Land. Concurrent findings of violation of Sections 19, 40, and 48A of the Andhra Pradesh (Telangana Area) Tenancy and Agricultural Lands Act, 1950 upheld.

27 Feb 2019

The dispute pertains to agricultural land measuring Ac.13.02 guntas in Survey No.92, Ac.1.02 guntas in Survey No.93, and 28 guntas in Survey No.95 in ...

Supreme Court

Supreme Court Dismisses Buyer's Refund Claim for Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B Applies Separately to Buyer. The right of the buyer to claim refund under Section 11B(2)(e) of the Central Excise Act, 1944 is distinct from that of the manufacturer, and the benefit of the second proviso (duty paid under protest) does not extend to the buyer.

20 Feb 2019

The case involves a batch of appeals by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central excise duty paid by ...

Supreme Court

Supreme Court Dismisses Buyer's Refund Claim for Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B(1) Applies Separately to Buyer. The right of the buyer to claim refund under Section 11B(2)(e) is distinct from the manufacturer's right, and the benefit of the second proviso (waiver of limitation for duty paid under protest) does not extend to the buyer.

20 Feb 2019

The Supreme Court dismissed a batch of appeals filed by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central exci...

Supreme Court

Supreme Court Dismisses Buyer's Refund Claim in Central Excise Duty Case — Limitation Period Applies Separately to Buyer. The Court held that the period of limitation of six months under Section 11B(1) of the Central Excise Act, 1944 applies to a buyer's refund claim even if the manufacturer paid duty under protest, as the rights of manufacturer and buyer are distinct.

20 Feb 2019

The case involves a batch of appeals by Western Coalfields Ltd. (the appellant/buyer) against the rejection of its refund claim for central excise dut...

Supreme Court

Supreme Court Dismisses Buyer's Refund Claim for Excise Duty Paid Under Protest by Manufacturer — Limitation Period Under Section 11B Applies Separately to Buyer. The Court held that the buyer's refund claim is time-barred as it was filed beyond six months from the date of purchase, and the manufacturer's protest does not extend the limitation for the buyer.

20 Feb 2019

The case involves a batch of appeals by Western Coalfields Ltd. (the buyer) against the rejection of its refund claim for central excise duty paid by ...

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