Bona Fide Belief Exempts Assessees from Extended Limitation Period in Central Excise Cases Introduction The case Jayaswal Neco Industries Ltd. v. Commissioner of Central Excise & Service Tax, Raipur...
CESTAT Reinforces Unjust Enrichment Doctrine in Duty Refunds Introduction The case of M/S Daimler Chrysler India Pvt. Ltd. (formerly Mercedes Benz India Ltd.) vs. CCE, Pune I, adjudicated by the...
Mahesh Silk Mills v. Commissioner of Central Excise: Reinforcing Evidentiary Standards in Clandestine Manufacturing Cases Introduction The case of Mahesh Silk Mills v. Commissioner of Central Excise,...
CESTAT Reinforces Individual Adjudication and Procedural Compliance in Central Excise Cases Introduction The case of Golden Tobacco Ltd. v. Commissioner of Central Excise, Delhi I adjudicated by the...
Confirmation of Duty Demand Based on Confessional Statements: Insights from S.M. Steel Ropes v. Balkrishna Agarwal Introduction The case of S.M. Steel Ropes v. Balkrishna Agarwal was adjudicated by...
FOB Price Not a Cum-Duty Price for Export Duty Assessment: Sesa Goa Ltd. v. CESTAT 1. Introduction Sesa Goa Ltd. v. Commissioner of C. Ex., Cus. & S.T., Bhubaneswar-I is a pivotal judgment delivered...
Relating Back of Additional SEZ Notification to Original Appointed Day: Precedent on Duty Exemption Introduction The case of Reliance Industries Ltd. v. Commissioner of Central Excise, Rajkot...
Admissibility of Cenvat Credit Based on Documentary Evidence: Chandan Steel Ltd. v. Commissioner of Central Excise & S.T., Vapi Introduction The case of Chandan Steel Ltd. v. Commissioner of Central...
Reaffirming Natural Justice and Evidentiary Standards in Central Excise Adjudications: Arya Fibres Pvt. Ltd. v. Commissioner of C. Ex., Ahmedabad-II Introduction The case of Arya Fibres Pvt. Ltd. v....
CESTAT Judgment on Limitation Period for Cash Refund under Cenvat Credit Rules Introduction The case of M/S. Deepak Spinners Ltd. v. CCE, Indore was adjudicated by the Customs, Excise and Service Tax...
Exclusion of Free Supplies in Gross Amount Charged for Service Tax under Section 67: Bhayana Builders Decision Introduction The case of Bhayana Builders (P) Ltd. v. Commissioner Of Service Tax, Delhi...
Insufficient Evidence Standards in Excise Duty Demands: Takshila Spinners v. CCE Introduction The case of Takshila Spinners v. CCE adjudicated by the Customs, Excise & Service Tax Appellate Tribunal...
Establishing the Necessity of Corroborative Evidence in Cladestine Removal Cases: Insights from Sakeen Alloys Pvt. Ltd. v. Commissioner of C. Ex., Ahmedabad Introduction The case of Sakeen Alloys...
CESTAT’s Interpretation of Rule 5 Cenvat Credit Rules: Refund of Accumulated AED (T&TA) Credit for Exempted Exported Goods Introduction The case of Commissioner of C. Ex., Jalandhar v. JCT Ltd....
Reliance on Corroborative Evidence in Clandestine Manufacturing Cases: Centurian Laboratories v. Commissioner Of C. Ex., Vadodara Introduction The case of Centurian Laboratories v. Commissioner Of C....
Business Auxiliary Services and Service Tax: Insights from Commissioner of Service Tax, Mumbai-I v. Sai Service Station Ltd. Introduction The case of Commissioner of Service Tax, Mumbai-I vs. Sai...
Agarvanshi Aluminium Ltd. v. Commissioner of Customs: Reinforcing Section 138C Standards for Admissibility of Computer Printouts Introduction The case of Agarvanshi Aluminium Ltd. v. Commissioner of...
CESTAT Establishes Single Application of Education and S&H Cess on Duties for 100% EOUs Clearing into DTA 1. Introduction The case of Kumar Arch Tech Pvt. Ltd. v. Commissioner Of C. Ex., Jaipur-II...
CESTAT Establishes Strict Burden of Proof for Denial of SSI Exemption in Hindustan Machines v. Commissioner Of Central Excise, Delhi Introduction The case of Hindustan Machines v. Commissioner Of...
Clubbing of Clearances in Family-Owned Business Units: Insights from Commissioner Of Central Excise v. Sharad Industries Introduction The case of Commissioner Of Central Excise, Kanpur v. Sharad...