Page 10 - Central Excise Act News Today

The Supreme Court has ruled that the classification of a product under the Central Excise Tariff Act, 1985, cannot be changed merely on the ground of change of tax structure or tariff entries, without...

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has observed that Rule 5 of the Cenvat Credit Rules, 2004 cannot be invoked to sanction the refund of unutilized...

The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the concessional rate of excise duty to Bata as there was no allegation against Bata that it has charged a...

The Supreme Court has ruled that the penalty and interest leviable under Sections 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969, respectively, are statutory and mandatory in nature and there is...

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that freight and handling charges shown separately in the invoice of the appellant are also not...

SUBJECT WISE INDEXAccess to JusticeFundamental right of Access to Justice - Abolition of OAT does not violate right of access to justice as cases will be heard by High Court - The fundamental right of...

Indirect TaxesSupreme CourtSabka Vishwas Scheme : Supreme Court Grants Relief To Company Which Missed Deadline Due To IBC MoratoriumCase Title: Shekhar Resorts Limited vs Union of IndiaCitation : 2023...

Supreme Court Income Tax Act - Date Of Panchnama Last Drawn Starting Point Of Limitation For Completing Block Assessment Proceedings: Supreme Court Case Title: Anil Minda and Others Versus ...

Indirect Taxes Supreme Court KVAT Act | Dealer Claiming Input Tax Credit Must Prove Transaction Beyond Reasonable Doubt : Supreme Court Case Title: State of Karnataka v. M/s. Ecom Gill...

The Supreme Court while ascertaining who is the “Related Party” under the Central Excise Act for the purpose of valuation held that before the clause in Section 4(4)(c) could be used, the buyer and...