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Supreme Court Upholds State Policy in Loan Waiver Scheme for Small and Marginal Farmers Under Article 14 Scrutiny. Classification Based on Landholding Found Rational and Non-Arbitrary, with Judicial Review Limited to Constitutional Compliance, Not Policy Wisdom.

The dispute arose from a loan waiver scheme introduced by the Government of Tamil Nadu through G.O Ms. No. 50 dated 13 May 2016, which provided waiver...

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Supreme Court Upholds Transfer of Winding Up Petition to NCLT Despite Admission Order. Discretion Under Section 434(1)(c) Companies Act, 2013 Properly Exercised Where Liquidation Was at Initial Stage and No Irreversible Steps Taken.

The Supreme Court dismissed appeals by Action Ispat and Power Pvt. Ltd. against the Delhi High Court's order transferring a winding up petition to the...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Supreme Court Quashes High Court's Order in Tax Assessment Writ Petition Due to Statutory Remedy Foreclosure. High Court Exceeded Jurisdiction by Entertaining Writ Petition After Statutory Appeal Was Dismissed as Time-Barred Under Section 31 of the Andhra Pradesh Value Added Tax Act, 2005.

The dispute arose from a tax assessment order dated 21.6.2017 passed by the Assistant Commissioner of Commercial Taxes against the respondent, a regis...

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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Supreme Court Allows Appeal Against Confiscation of Truck Under UP Excise Act — Collector's Confiscation Power Not Exclusive When Criminal Trial Is Pending. Magistrate Retains Jurisdiction Over Seized Property Under CrPC When IPC Offences Are Also Involved.

The appellant, owner of a truck seized for transporting 154 cartons of illicit liquor along with a country-made pistol and live cartridges, challenged...