Delhi HC: Bipolar Disorder Alone Does Not Qualify as Medical Disability Without Benchmark Criteria  ||  Kerala HC: Excommunicating Knanaya Catholics For Marrying Outside the Community is Unconstitutional  ||  Kerala HC: Temporary Use of Religious Land For Public Infrastructure is Not a ‘Transfer’ under Law  ||  P&H HC: Habeas Plea in Child Custody Case Not Maintainable if Child is With Natural Guardian and Safe  ||  Delhi HC: Illegal Termination Does Not Automatically Entitle Employee to Reinstatement or Back Wages  ||  Gujarat High Court: Forcing Toddler to Attend Court 6 Hours Weekly For Grandfather Visits is Unjust  ||  Supreme Court Rejects Sameer Wankhede’s Plea, Directs Timely Resolution of Disciplinary Proceedings  ||  Supreme Court Rejects NHAI Review on Solatium Retrospectivity, Bars Reopening Settled Claims  ||  SC: Excise Duty Exemptions Based on Intended Use Must be Construed Liberally For Assessee  ||  Supreme Court: DSC Personnel Eligible For Second Pension; Allows Condonation of Shortfall    

BOMBAY HC: REVENUE CANNOT INVOKE EXTENDED PERIODS OF LIMITATION FOR RECOVERY OF EXCISE DUTY - (29 Dec 2021)

Excise

Bombay High Court has held that Revenue cannot invoke extended periods of limitation for recovery of excise duty as it has no direct or proximate relationship for purposes of assessment. Only such questions which relate to the rate of duty and the value of goods for purposes of assessment would fall within the ambit of determination of any question having relationship to the rate of duty and to the value of goods for the purposes of assessment.

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved