Search Results for Tag : Central Excise Act
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Del. HC: Rule 8 of Chewing Tobacco & Unmanufactured Tobacco Packing Machines Rules is Valid(08.09.2023)
Delhi High Court while upholding the validity of Rule 8 of Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Col.....
Tags : Delhi High Court, Chewing Tobacco, Central Excise Act, Ultra Vires
Karnataka High Court Upheld Notification levying Excise Duty On Tobacco Products(10.01.2022)
Karnataka High Court has upheld the notification levying Central Excise Duty on tobacco and tobacco products issued by the Union of India. The court o.....
Tags : Karnataka High Court, Central Excise Act
Supreme Court Upholds Constitutional Vires of Section 35F of Central Excise Act(17.04.2017)
Supreme Court has dismissed a Special Leave Petition (SLP) challenging constitutional validity of Section 35F of the Central Excise Act, 1944.
Tags : Supreme Court, Central Excise Act, 1944
CESTAT: No Provision in Cenvat Credit Rules to Allow Cash Refund of Cess in Cenvat Credit Balance(06.05.2024)
Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that there is no provision in the Cenvat Credit Rules, 2004 or in .....
Tags : CESTAT, Cenvat Credit Rules, Central Excise Act, Cenvat credit
CESTAT: Refund Can’t be Treated as Time Barred as Claim Made Before Wrong Forum(16.05.2022)
Customs, Excise and Service Tax Appellate Tribunal, Chennai has ruled that the claim of refund made before a wrong forum cannot be rejected by treatin.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Chennai, section 11B, Central Excise Act, 1944, wrong forum
CESTAT: Penalty Under Central Excise Act is Not Sustainable by Third Party Evidence(19.05.2022)
Customs, Excise & Service Tax Appellate Tribunal, Delhi has ruled that the demand of duty and penalty under the Central Excise Act, 1944 is not sustai.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, Central Excise Act, 1944, demand of duty
Kerala HC: Waiver of Pre-Deposit u/s 35F for Filing Appeal Destroy Legislative Intent(07.04.2022)
Kerala High Court has observed that waiver of pre-deposit for filing appeal under section 35F of the Central Excise Act, 1944 would destroy the legisl.....
Tags : Kerala High Court, waiver, pre-deposit, section 35F Central Excise Act, 1944, legislative intent