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CESTAT Judgment on Duty Assessment and Penalty in M/s. Key Locks (India) v. Union of India 1. Introduction The case of M/s. Key Locks (India) & Shri Ravi Jain v. Union of India was adjudicated by the...
Strengthening Evidential Standards for Electronic Records under Section 36B: Insights from M/S. Ambica Organics v. Shri Anil Kumar Gupta 1. Introduction The case of M/S. Ambica Organics v. Shri Anil...
Rishi Bakers Pvt. Ltd. v. CCE: Establishing Standards for Sugar Syrup Classification and Marketability under Central Excise Law Introduction The case of Rishi Bakers Pvt. Ltd. v. Commissioner of...
Impact of Declaration Filing Date on Exemption Eligibility: Maha Lakshmi Packagers v. Commissioner of C. Ex. Introduction The case of Maha Lakshmi Packagers v. Commissioner of C. Ex., Chandigarh-I...
CESTAT Establishes Precedent on Valuation of Used Goods and Redemption Fines under Customs Act Introduction The case of Omex International v. Commissioner of Customs, New Delhi adjudicated by the...
CESTAT Rules in Favor of Duty Exemption for Packaged Potato Chips under Chapter 20 Introduction The case of Pepsico India Holdings Pvt. Ltd. v. Commissioner of Central Excise & S.T., Chandigarh-I...
Exemption under Business Auxiliary Services for Export-Oriented Textile Manufacturers: Texyard International v. Commissioner of Central Excise, Trichy Introduction The case of Texyard International...
CESTAT Upholds Limitation in Service Tax Demand: Rochem Separation Systems Case Analysis Introduction The case of Rochem Separation Systems (India) P. Ltd. v. Commissioner of S.T., Mumbai-I,...
Enforcement of CHALR Regulations on CHA License Revocation: Insights from D.M Mehta & Bros. v. Commissioner Of Customs Introduction The case of D.M Mehta & Bros. v. Commissioner Of Customs (General),...
Affirming Anti-Dumping Duties on SKD/CKD Imports under Rule 2(a): Wood Polymer Ltd v. Bengal Hotels Limited Introduction The case of Wood Polymer Ltd v. Bengal Hotels Limited, adjudicated by the...
Enhancement of Customs Valuation Based on NIDB Data: Eicher Tractors Ltd. v. Commissioner Of Customs 1. Introduction The case of Eicher Tractors Ltd. v. Commissioner Of Customs adjudicated by the...
M/S Bhilosa Industries Pvt. Ltd. v. CCE Vapi: Clarifying 'His Factory' in Exemption Notifications Introduction The case of M/S Bhilosa Industries Pvt. Ltd. v. CCE Vapi adjudicated by the Central...
Ensuring Natural Justice in CENVAT Credit Adjudication: Insights from Meerut v. Parmarth Iron Pvt Ltd Introduction The case of Meerut v. Parmarth Iron Pvt Ltd adjudicated by the Customs, Excise &...
Dual Use of Capital Goods and Eligibility for Cenvat Credit: Insights from M/S Brindavan Beverages Pvt. Ltd. v. CCE, Meerut Introduction The case of M/S Brindavan Beverages Pvt. Ltd. v. CCE, Meerut...
Balmer Lawrie & Co. Ltd. v. Commissioner of C. Ex., Kolkata-VI: Landmark Ruling on Refund Claims Under Section 11B CEA, 1944 Introduction The case of Balmer Lawrie & Co. Ltd. v. Commissioner of C....
Duty Imposition Based on Electricity Consumption in SRJ Peety Steel Pvt. Ltd. v. Commissioner of C. Ex., Aurangabad Introduction The case of SRJ Peety Steel Pvt. Ltd. v. Commissioner of Central...
CESTAT Establishes Revenue Neutrality as Grounds for Limiting Interest Liability under Section 11AB of Central Excise Act Introduction The case of M/S Alembic Ltd., M/S Nirayu (P) Ltd. v. CCE...
CESTAT Establishes SAD Refund Eligibility Without Mandatory Invoice Endorsement in Chowgule & Co. v. Customs Introduction The case of Chowgule & Company Pvt. Ltd. v. Commissioner of Customs & C. Ex....
CESTAT Establishes Distinction Between Head Office and Branch Office in Service Tax Liability: British Airways v. Commissioner of Central Excise Introduction The case of British Airways v....
CESTAT v. Arsh Casting Pvt Limited: Framework for Determining Clandestine Manufacture and Duty Calculations Introduction The case of CCE v. Arsh Casting Pvt Limited adjudicated by the Customs, Excise...