Search Results for Tag : Excise Act

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Supreme Court: Under Excise Act Measure of Levy Won’t be Controlled by Its Nature(23.05.2018)

Supreme Court has held that the measure of levy contemplated in Section 4 of the Central Excise Act, 1944 will not be controlled by the nature of the .....

Tags : Supreme Court, Excise Act

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

Bombay HC: HC Cannot Entertain an Appeal wherein ‘Rate of Duty’ or ‘Value of Goods’ is Disputed(24.07.2017)

Bombay High Court has observed that in view of Section 35G of Central Excise Act, 1944, High Court has no jurisdiction to entertain appeals wherein th.....

Tags : Bombay High Court, Excise Act

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

Supreme Court: Converting Imported Goods into Marketable Products is Manufacturing, Excise Applies(22.09.2025)

Supreme Court ruled that converting imported gas-generating sets into containerized Power Packs by enclosing them in steel containers and adding essen.....

Tags : Imported Goods, Manufacture, Central Excise Act

All. HC: Consequential Proceedings Automatically Fails if Initiation of Proceedings Itself is Bad(26.12.2023)

Allahabad High Court while dealing with recovery without show cause notice under the Excise Act, has held that once the initiation of the proceedings .....

Tags : Allahabad High Court, Consequential Proceedings, Excise Act

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

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

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

Patna HC to GST Dept.: Submit Report on Action Against Smuggling & Liquor Manufacture(23.06.2022)

Patna High Court has directed the GST department, Police and Chief Secretary of the State to file a detailed report on the steps taken for the effecti.....

Tags : Patna High Court, Bihar Prohibition and Excise Act, Smuggling

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