Central Excise Act, 1944, Section 4, Rule 6, Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 -- Duty drawback - Accruing to seller as a result of surrender of advance licence by buyers - It is additional consideration to the seller, the assessee...........
Central Excise Act, 1944, Section 4, Rule 6, Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 -- Duty drawback - Buyers' advance licence invalidated by DGFT for purchasing polyester staple fiber from assessee at lesser price - Licence issued by DGFT to assessee for importing goods without paying import duty - Contention of assessee that..........
Kerala Abkari Act, 1077, Section 5, Kerala Foreign Liquor Rules, 1953, Rule 13A(5) -- Bar licence - Renewal - Appellant claiming refund of Rs.50 Lacs on account of subsequent deposit of required percentage of principal dues under the Amnesty Scheme of 2008 - Amnesty earned in 2008 must be confined to the arrears of interest outstanding at that relevant time and earlier..........
Constitution of India, 1950, Article 14, Andhra Pradesh Excise Act, 1968, Section 72, Andhra Pradesh Rectified Spirit Rules, 1971, Rule 15, 4, 13 -- Constitutional validity of Rules, 1971 - Export of rectified spirit - Challenging legality of payment of excise duty and pass fee u/R.15 of Rules -`Fee' ostensibly collected to prevent smuggling and countryside brewing, which..........
Central Excise Act, 1944, Section 4, 35L -- Payment of duty - Exclusion of cost of packing (gunny bags) in assessable value - Challenge as to - It is held that once existence arrangement and choice to return packaging material for reuse are established for period in question, packing cost would not be included - Matter remanded to adjudicating authority...........
Central Excise Act, 1944, Section 4, 35L -- Payment of duty - Exclusion of cost of packing (gunny bags) in assessable value - Challenge as to - In instant case appellant failed to prove that no arrangement has been made as per letters for return of gunny bags for re-use - Also value of gunny bags have been included in final sale price - Therefore, appellant is directed to..........
Central Excise Act, 1944, Section 4, Central Excise Rules, 1944, Rule 173G -- Excise duty - Payment of - Withdrawal of facility to pay duty in instalments on fortnightly basis - Its obligation for the assessee to pay the duty on each clearance and not on deferred basis - Duty can be paid either through account current or Cenvat Credit - Merely because appellant had paid..........
Central Excise Act, 1944, Section 2(f) -- Manufacture - Whether activity of mounting of water purification and filteration system on base frame amounts to manufacture or not - Since it is a job of assembling all items on a base plate and bringing into existence new and commercially different commodity - Therefore, it amounts to manufacture within meaning of S.2(f) of the..........
Customs Tariff Act, 1975, Section 3 -- Exemption of excise duty - Notification exempting duty in respect of iron and steel crap obtained by breaking ship - Notification giving exemption only to those who had paid customs duty at Rs.1400/- LDT and excluding those who paid duty at a lesser rate - Challenging validity of notification - As per statutory scheme duty could be..........
Central Excise Act, 1944, Section 11, 11A, Central Excise Rules, 1944, Rule 2(3), 7 -- Assessment - Assessee dying - No separate machinery to proceed against a dead person for assessing him to tax...........
