Search Results for Tag : Central excise
Notifications & Circulars
Clarifications on levy imposed on jewellery(04.03.2016)
The government issued clarifications on the excise duty of one per cent (without input tax credit) and 12.5 per cent (with input tax credit) levied on.....
Tags : Central excise, jewellery, clarification
News
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
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
All. HC: Jurisdiction of GST & Central Excise Supt. Limits to Matters Not Exceeding Rs. 10 Lakh(26.02.2024)
Allahabad High Court while quashing order passed by GST and Central Excise Superintendent, has observed that the jurisdiction of GST and Central Excis.....
Tags : Allahabad High Court, GST and Central Excise Superintendent, Jurisdiction
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
CESTAT, Chennai: Builder Cannot be Liable to Pay Service Tax for Construction of Residential Flats(31.01.2022)
Customs, Central Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that the builder cannot be liable to pay service tax for the con.....
Tags : Customs, Central Excise and Service Tax Appellate Tribunal, Service Tax for Construction of Residential Flats
CESTAT, Delhi: Amount of Service Tax Paid by Mistake to be Treated as Deposit and to be Refunded(31.01.2022)
Central Excise, Customs and Service Tax Appellate Tribunal (CESTAT), Delhi has held that the amount of service tax paid by mistake shall be treated as.....
Tags : Central Excise, Customs and Service Tax Appellate Tribunal, Amount of Service Tax Paid by Mistake
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
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
CESTAT, Delhi: No Central Excise Duty on Manufacture of CO2 Gas During Manufacture of Beer(08.04.2022)
Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that central excise duty cannot be levied during the manufacture of beer on the.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, central excise duty, manufacture of beer, carbon dioxide gas, alcoholic liquors, consumption, State subject
CESTAT, New Delhi: No Exemption of Central Excise Duty for Module Mounting Structures(26.04.2022)
Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that no immunity of central excise duty for module mounting structures used i.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, central excise duty, module mounting structures
CESTAT, Ahmedabad: Press Mud Made During Manufacture of Sugar Can’t be Exempted Products(02.05.2022)
Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has observed that the Bagasse/ Press mud made during the course of manufacture of sugar .....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Rule 6 of Central Excise Rule, 2004, sugar
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: Central Excise Duty Not Payable on Intermediate Products(19.05.2022)
Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad has observed that central Excise Duty is not payable on intermediate products, used captiv.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, Central Excise Duty
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
Madras HC: Officers of DGGI are Central Excise Officers(04.07.2022)
Madras High Court has held that officers of Directorate General of GST Intelligence (DGGI) are Central Excise Officers for the purpose of Rule 3 of th.....
Tags : Madras High Court, DGGI, Service Tax Rules, Central Excise Officers