Central Excise Act, 1944

Supreme Court Upholds Conservative Valuation for Captive Consumption: Commissioner of Central Excise vs. J.R. Organics Ltd. (2023)

/ Central Excise Law, Central Excise Law with Rule 6(b)(i), Central Excise Rules, 1944, Central Excise Rules, 1944 with Rule 6(b)(i), Central Excise Rules, 1944 with Rule 6(p)(ii), Dipankar Datta, Judges, S. Ravindra Bhat, Valuation of Excisable Goods

Supreme Court Upholds Conservative Valuation for Captive Consumption: Commissioner of Central Excise vs. J.R. Organics Ltd. (2023) LEGAL ISSUE: Determination of the correct valuation method for excisable goods used for captive consumption. CASE TYPE: Central Excise Law Case Name: Commissioner of Central Excise, Allahabad vs. M/S J.R. Organics Ltd. Judgment Date: 01 March 2023 Date […]

Supreme Court Upholds Conservative Valuation for Captive Consumption: Commissioner of Central Excise vs. J.R. Organics Ltd. (2023) Read Post »

Supreme Court Clarifies Valuation of Goods for Excise Duty in Related Party Transactions: Commissioner of Central Excise & Service Tax vs. Merino Panel Product Ltd. (2022) INSC 558 (05 December 2022)

/ Central Excise Act, 1944, Central Excise Act, 1944 with Section 37B, Central Excise Act, 1944 with Section 4(1), Central Excise Valuation Rules, 2000, Central Excise Valuation Rules, 2000 with Rule 11, Central Excise Valuation Rules, 2000 with Rule 9, J.B. Pardiwala, Judges, Surya Kant

Supreme Court Clarifies Valuation of Goods for Excise Duty in Related Party Transactions Introduction Date of the Judgment: 05 December 2022 Citation: (2022) INSC 558 Judges: Surya Kant, J. and J.B. Pardiwala, J. Can the transaction value of goods sold to independent buyers be used to determine the excise duty on goods sold to related

Supreme Court Clarifies Valuation of Goods for Excise Duty in Related Party Transactions: Commissioner of Central Excise & Service Tax vs. Merino Panel Product Ltd. (2022) INSC 558 (05 December 2022) Read Post »

Supreme Court settles limitation for rebate claims under Central Excise Act: Sansera Engineering vs. Deputy Commissioner (29 November 2022)

/ Central Excise Act, 1944, Central Excise Act, 1944 with Section 11B, Central Excise Rules, 2002 with Rule 18, Judges, M.M. Sundresh, M.R. Shah, Rebate of Duty

Supreme Court settles limitation for rebate claims under Central Excise Act: Sansera Engineering vs. Deputy Commissioner (29 November 2022) LEGAL ISSUE: Whether the limitation period under Section 11B of the Central Excise Act, 1944 applies to rebate claims under Rule 18 of the Central Excise Rules, 2002. CASE TYPE: Central Excise Law Case Name: Sansera

Supreme Court settles limitation for rebate claims under Central Excise Act: Sansera Engineering vs. Deputy Commissioner (29 November 2022) Read Post »

Supreme Court Upholds Denial of Excise Duty Refund on Returned Goods: M/s Peacock Industries Ltd. vs. Union of India (2022)

/ Central Excise Act, 1944, Central Excise Act, 1944 with Section 173-L, Judges, Krishna Murari, M. R. Shah

Supreme Court Upholds Denial of Excise Duty Refund on Returned Goods: M/s Peacock Industries Ltd. vs. Union of India (2022) LEGAL ISSUE: Determination of market value for excise duty refund on returned goods. CASE TYPE: Central Excise Case Name: M/s Peacock Industries Ltd. vs. Union of India and Ors. Judgment Date: September 5, 2022 Date

Supreme Court Upholds Denial of Excise Duty Refund on Returned Goods: M/s Peacock Industries Ltd. vs. Union of India (2022) Read Post »

Supreme Court clarifies interest liability on duty for PSU: Steel Authority of India Limited vs. Commissioner of Central Excise, Bolpur (28 July 2022)

/ B.R. Gavai, Central Excise, Central Excise Act, 1944 with Section 11A, Committee of Disputes, Hima Kohli, Interest on Duty, Judges, Supreme Court Judgments, Tax Law

Steel Authority of India Limited vs. Commissioner of Central Excise, Bolpur: Supreme Court on Interest on Duty Date of the Judgment: 28 July 2022 Citation: [Not Available in Source] Judges: B.R. Gavai, J. and Hima Kohli, J. Can a Public Sector Undertaking (PSU) be liable to pay interest on a duty amount when the matter

Supreme Court clarifies interest liability on duty for PSU: Steel Authority of India Limited vs. Commissioner of Central Excise, Bolpur (28 July 2022) Read Post »

Supreme Court Clarifies Terminal Excise Duty Refunds for Export-Oriented Units and Domestic Tariff Area Suppliers: Sandoz Private Limited vs. Union of India (2022) INSC 1

/ A.M. Khanwilkar, Central Excise Act, 1944, Central Excise Act, 1944 with Section 5A, Cenvat Credit, Deemed Exports, Dinesh Maheshwari, Foreign Trade Policy, Foreign Trade Policy with Para 6.11, Foreign Trade Policy with Para 8.3, Judges, Krishna Murari

Supreme Court Clarifies Terminal Excise Duty Refunds for Export-Oriented Units and Domestic Tariff Area Suppliers Date of the Judgment: January 4, 2022 Citation: (2022) INSC 1 Judges: A.M. Khanwilkar, J., Dinesh Maheshwari, J., Krishna Murari, J. Can Export Oriented Units (EOUs) directly claim refunds for Terminal Excise Duty (TED) on goods procured from Domestic Tariff

Supreme Court Clarifies Terminal Excise Duty Refunds for Export-Oriented Units and Domestic Tariff Area Suppliers: Sandoz Private Limited vs. Union of India (2022) INSC 1 Read Post »

Supreme Court clarifies Terminal Excise Duty refunds for Export Oriented Units and Domestic Tariff Area Suppliers: Sandoz vs. Union of India (2022) INSC 82 (4 January 2022)

/ A.M. Khanwilkar, Central Excise Act, 1944, Central Excise Act, 1944 with Section 5A, Deemed Exports, Dinesh Maheshwari, Foreign Trade Policy, Foreign Trade Policy with Para 6.11, Foreign Trade Policy with Para 8.3(c), Judges, Krishna Murari

Supreme Court Clarifies Terminal Excise Duty Refunds for EOUs and DTA Suppliers LEGAL ISSUE: Whether Export Oriented Units (EOUs) and Domestic Tariff Area (DTA) suppliers are entitled to refunds of Terminal Excise Duty (TED) on goods supplied to EOUs, and which authority should process these claims. CASE TYPE: Tax Law, Foreign Trade Policy Case Name:

Supreme Court clarifies Terminal Excise Duty refunds for Export Oriented Units and Domestic Tariff Area Suppliers: Sandoz vs. Union of India (2022) INSC 82 (4 January 2022) Read Post »

Supreme Court clarifies Terminal Excise Duty Refund under Foreign Trade Policy: Sandoz vs. Union of India (2022) INSC 1

/ A.M. Khanwilkar, Central Excise Act, 1944, Central Excise Act, 1944 with Section 3, Central Excise Act, 1944 with Section 5A, Deemed Exports, Dinesh Maheshwari, Foreign Trade Policy, Foreign Trade Policy with Para 8.3, Foreign Trade Policy with Para 8.5, Judges, Krishna Murari

Supreme Court Clarifies Terminal Excise Duty Refund under Foreign Trade Policy Date of the Judgment: January 4, 2022 Citation: (2022) INSC 1 Judges: A.M. Khanwilkar, J., Dinesh Maheshwari, J., Krishna Murari, J. Can a supplier of goods to an Export Oriented Unit (EOU) claim a refund of Terminal Excise Duty (TED) under the Foreign Trade

Supreme Court clarifies Terminal Excise Duty Refund under Foreign Trade Policy: Sandoz vs. Union of India (2022) INSC 1 Read Post »

Supreme Court settles the applicability of retrospective tax laws and promissory estoppel in excise duty exemptions: Union of India vs. M/s V.V.F Limited (22 April 2020)

/ Arun Mishra, B.R. Gavai, Central Excise Act, 1944, Central Excise Act, 1944 with Section 5A, Doctrine of Promissory Estoppel, Judges, M. R. Shah, Promissory Estoppel

Supreme Court Upholds Retrospective Application of Excise Duty Notifications Date of the Judgment: 22 April 2020 Citation: (2020) INSC 295 Judges: Arun Mishra, M. R. Shah, and B.R. Gavai, JJ. (authored by M.R. Shah, J.) Can the government retroactively change tax benefits promised to industries? This was the core question before the Supreme Court in

Supreme Court settles the applicability of retrospective tax laws and promissory estoppel in excise duty exemptions: Union of India vs. M/s V.V.F Limited (22 April 2020) Read Post »

Supreme Court Upholds Disallowance of MODVAT Credit as Deduction: Maruti Suzuki India Ltd. vs. Commissioner of Income Tax (2020)

/ Ashok Bhushan, Central Excise Act, 1944, Central Excise Rules, 1944 with Rule 2(3), Deductions, Income Tax Act, 1961, Income Tax Act, 1961 with Section 43B, Judges, MODVAT Credit, Navin Sinha

Supreme Court Upholds Disallowance of MODVAT Credit as Deduction: Maruti Suzuki India Ltd. vs. Commissioner of Income Tax (2020) LEGAL ISSUE: Whether unutilized MODVAT credit can be claimed as a deduction under Section 43B of the Income Tax Act. CASE TYPE: Income Tax Case Name: Maruti Suzuki India Ltd. vs. Commissioner of Income Tax Judgment

Supreme Court Upholds Disallowance of MODVAT Credit as Deduction: Maruti Suzuki India Ltd. vs. Commissioner of Income Tax (2020) Read Post »

Supreme Court Refers Rule 5 Validity Challenge Back to Division Bench: M/S Bhuwalka Steel Industries Ltd vs. Union of India (2019) INSC 1234 (05 December 2019)

/ Aniruddha Bose, Central Excise Act, 1944, Central Excise Act, 1944 with Section 3A, Central Excise Rules, 1997, Constitutional Law, Constitutional Law with Article 14, Judges, R.F. Nariman, V. Ramasubramanian

Supreme Court Refers Rule 5 Validity Challenge Back to Division Bench Date of the Judgment: 05 December 2019 Citation: (2019) INSC 1234 Judges: R.F. Nariman, J., Aniruddha Bose, J., V. Ramasubramanian, J. When a case is referred to a larger bench, is it always necessary for the larger bench to answer the questions referred? The

Supreme Court Refers Rule 5 Validity Challenge Back to Division Bench: M/S Bhuwalka Steel Industries Ltd vs. Union of India (2019) INSC 1234 (05 December 2019) Read Post »

Supreme Court clarifies appeal process in Central Excise cases: Commissioner of Central Excise vs. M/s. Krishna Wax (P) Ltd. (2019)

/ Adjudication Process, Central Excise Act, 1944, Central Excise Act, 1944 with Section 11A, Judges, Show Cause Notice, Uday Umesh Lalit, Vineet Saran

Supreme Court clarifies appeal process in Central Excise cases: Commissioner of Central Excise vs. M/s. Krishna Wax (P) Ltd. (2019) LEGAL ISSUE: Whether an internal order of the Central Excise Department, determining that it has jurisdiction to proceed with a matter, is appealable before the issuance of a show cause notice. CASE TYPE: Central Excise

Supreme Court clarifies appeal process in Central Excise cases: Commissioner of Central Excise vs. M/s. Krishna Wax (P) Ltd. (2019) Read Post »

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