CESTAT Case Commentaries

Electro Mechanical Engg. Corpn. v. Commissioner of C.E., Jaipur: Clarifying Criteria for 'Clubbing' of Entities under Central Excise Act

Date: May 15, 2002

Electro Mechanical Engg. Corpn. v. Commissioner of C.E., Jaipur: Clarifying Criteria for 'Clubbing' of Entities under Central Excise Act Introduction The case of Electro Mechanical Engg. Corpn. v....

Modvat Credit and Assessable Value Determination: Hindustan Engineering & Industries Ltd. v. C.C.E, Calcutta-I

Date: May 11, 2002

Modvat Credit and Assessable Value Determination: Hindustan Engineering & Industries Ltd. v. C.C.E, Calcutta-I Introduction The case of Hindustan Engineering & Industries Ltd. v. Central Excise...

Enhancement of Customs Valuation: Insights from Venus Insulation Products Mfg. Co. v. Commissioner Of Customs, Goa

Date: May 4, 2002

Enhancement of Customs Valuation: Insights from Venus Insulation Products Mfg. Co. v. Commissioner Of Customs, Goa Introduction The case of Venus Insulation Products Mfg. Co. v. Commissioner Of...

Comprehensive Commentary on India Thermit Corp. Ltd. v. Commissioner Of Central Excise, New Delhi

Date: Apr 30, 2002

India Thermit Corp. Ltd. v. Commissioner Of Central Excise, New Delhi: A Landmark Judgment on Valuation and Classification under the Central Excise Act Introduction The case of India Thermit Corp....

Establishing the Necessity of Concrete Evidence in Clandestine Manufacture Cases: Durga Trading Co. v. Commissioner of C. Ex., Lucknow

Date: Apr 13, 2002

Establishing the Necessity of Concrete Evidence in Clandestine Manufacture Cases: Durga Trading Co. v. Commissioner of C. Ex., Lucknow Introduction The case of Durga Trading Company v. Commissioner...

Transfer of Ownership and Exclusion of Freight and Transit Insurance in Excise Valuation: Analysis of Associated Strips Ltd. v. Commissioner Of Central Excise, New Delhi

Date: Mar 14, 2002

Transfer of Ownership and Exclusion of Freight and Transit Insurance in Excise Valuation: Analysis of Associated Strips Ltd. v. Commissioner Of Central Excise, New Delhi Introduction The case of...

Kothari Synthetic Indus. v. Commissioner of Central Excise, Jaipur: Establishing the Need for Tangible Evidence in Duty Assessments

Date: Feb 9, 2002

Kothari Synthetic Indus. v. Commissioner of Central Excise, Jaipur: Establishing the Need for Tangible Evidence in Duty Assessments Introduction The case of Kothari Synthetic Indus. v. Commissioner...

Ready Mix Concrete Classification Under Central Excise Tariff: Landmark Judgment in CESTAT's Continental Foundation Joint Venture v. C.C.E., Chandigarh

Date: Jan 23, 2002

Ready Mix Concrete Classification Under Central Excise Tariff: Landmark Judgment in CESTAT's Continental Foundation Joint Venture v. C.C.E., Chandigarh Introduction The case of Continental Foundation...

CESTAT Judgment on Central Excise Penalties: Emphasizing Corroborative Evidence and Natural Justice

Date: Nov 24, 2001

CESTAT Judgment on Central Excise Penalties: Emphasizing Corroborative Evidence and Natural Justice Introduction Case: Nu-Trend Business Machines (P) Ltd. v. Commissioner of Central Excise, Chennai...

Validating Initial Customs Valuation and Overturning Penalties: Hitaishi Fine Kraft Indus. Pvt. Ltd. v. Commissioner of Customs, West Bengal

Date: Nov 8, 2001

Validating Initial Customs Valuation and Overturning Penalties: Hitaishi Fine Kraft Indus. Pvt. Ltd. v. Commissioner of Customs, West Bengal Introduction The case of Hitaishi Fine Kraft Industries...

Corroborative Evidence Required for Confirming Duty Demands: T.G.L Poshak Corp. v. Commissioner Of C.Ex., Hyderabad

Date: Sep 7, 2001

Corroborative Evidence Required for Confirming Duty Demands: T.G.L Poshak Corp. v. Commissioner Of C.Ex., Hyderabad Introduction The case of T.G.L Poshak Corporation v. Commissioner Of C. Ex.,...

Enhanced Scrutiny on Transaction Value Rejection under Customs Valuation Rules: Vintel Distributors Pvt. Ltd. v. Commissioner Of Customs

Date: Aug 22, 2001

Enhanced Scrutiny on Transaction Value Rejection under Customs Valuation Rules: Vintel Distributors Pvt. Ltd. v. Commissioner Of Customs Introduction The case of Vintel Distributors Pvt. Ltd. v....

Prakash Iron & Steel v. Commissioner Of C. Ex., Jamshedpur: Determination of Annual Capacity of Production under Section 3A of the Central Excises Act, 1944

Date: Aug 14, 2001

Prakash Iron & Steel v. Commissioner Of C. Ex., Jamshedpur: Determination of Annual Capacity of Production under Section 3A of the Central Excises Act, 1944 Introduction The case of Prakash Iron &...

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CESTAT Case Commentaries

Electro Mechanical Engg. Corpn. v. Commissioner of C.E., Jaipur: Clarifying Criteria for 'Clubbing' of Entities under Central Excise Act

Modvat Credit and Assessable Value Determination: Hindustan Engineering & Industries Ltd. v. C.C.E, Calcutta-I

Enhancement of Customs Valuation: Insights from Venus Insulation Products Mfg. Co. v. Commissioner Of Customs, Goa

Comprehensive Commentary on India Thermit Corp. Ltd. v. Commissioner Of Central Excise, New Delhi

Establishing the Necessity of Concrete Evidence in Clandestine Manufacture Cases: Durga Trading Co. v. Commissioner of C. Ex., Lucknow

Transfer of Ownership and Exclusion of Freight and Transit Insurance in Excise Valuation: Analysis of Associated Strips Ltd. v. Commissioner Of Central Excise, New Delhi

Kothari Synthetic Indus. v. Commissioner of Central Excise, Jaipur: Establishing the Need for Tangible Evidence in Duty Assessments

Ready Mix Concrete Classification Under Central Excise Tariff: Landmark Judgment in CESTAT's Continental Foundation Joint Venture v. C.C.E., Chandigarh

CESTAT Judgment on Central Excise Penalties: Emphasizing Corroborative Evidence and Natural Justice

Validating Initial Customs Valuation and Overturning Penalties: Hitaishi Fine Kraft Indus. Pvt. Ltd. v. Commissioner of Customs, West Bengal

Corroborative Evidence Required for Confirming Duty Demands: T.G.L Poshak Corp. v. Commissioner Of C.Ex., Hyderabad

Enhanced Scrutiny on Transaction Value Rejection under Customs Valuation Rules: Vintel Distributors Pvt. Ltd. v. Commissioner Of Customs

Prakash Iron & Steel v. Commissioner Of C. Ex., Jamshedpur: Determination of Annual Capacity of Production under Section 3A of the Central Excises Act, 1944

Fortune Impex v. Commissioner of Customs: Upholding Strict Compliance in Export Declarations

Northern Minerals Ltd. v. Commissioner Of C. Ex.: A Landmark Decision on Bio-Fertilizer Classification

CESTAT Establishes Applicability of Deeming Provision in Capacity Determination for Hot Rolling Steel Mills

Estoppel on Loaded Valuation and Penalties for Misdeclaration: Insights from Vikas Spinners v. Commissioner Of Customs

Shift in Burden of Proof under Customs Act: Insights from S.K. Chains v. Commissioner of Customs

Simultaneous Availment of Modvat Credit and Small Scale Exemption: A Landmark Decision by CESTAT

CESTAT's Landmark Ruling on Revenue Neutrality and Intention to Evade Duty in Jay Yuhshin Ltd. v. CCE