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    August 21, 2026   Case LawsGST
    Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
    August 21, 2026   Case LawsGST
    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    August 21, 2026   Case LawsGST
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    August 21, 2026   Case LawsGST
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
    August 21, 2026   Case LawsGST
    Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
    August 21, 2026   Case LawsGST
    Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
    August 21, 2026   Case LawsGST
    Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
    August 21, 2026   Case LawsGST
    Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
    August 21, 2026   Case LawsGST
    Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
    August 21, 2026   Case LawsGST
    Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.
    August 21, 2026   Case LawsGST
    Excess ITC reversal through DRC-03 remains valid despite blank reasons column, while interest and penalty waiver may apply.
    August 21, 2026   Case LawsIncome Tax
    Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
    August 21, 2026   Case LawsIncome Tax
    Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.
    August 21, 2026   Case LawsIncome Tax
    Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.
    August 21, 2026   Case LawsIncome Tax
    Consequential assessment orders allowing verified purchases bind the Department, making challenges to purchase disallowances infructuous after remand.
    August 21, 2026   Case LawsIncome Tax
    Debatable PF/ESI contribution claims cannot face summary adjustment; exempt-income disallowance is limited to income-yielding investments.
    August 21, 2026   Case LawsIncome Tax
    Rejection of audited books requires specific accounting defects; fixed-rate profit estimation on pass-through reimbursements was rejected.
    August 21, 2026   Case LawsIncome Tax
    Transferred TDS credit after amalgamation carries full refund interest where income is assessed in the amalgamated entity's hands.
    August 21, 2026   Case LawsIncome Tax
    Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
    August 21, 2026   Case LawsIncome Tax
    Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
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    August 21, 2026   Case Laws GST
    Criminal antecedents justified bail refusal, while appointment of a Special Judge was sought to expedite charge framing.
    August 21, 2026   Case Laws GST
    Real estate anti-profiteering methodology requires fresh GSTAT consideration after the input-tax-credit-to-turnover computation order was quashed.
    August 21, 2026   Case Laws GST
    Portal-only service of contested GST adjudication orders does not trigger limitation for statutory appeal filing.
    August 21, 2026   Case Laws GST
    Interest on refunded ocean freight IGST must be granted under the applicable precedent within the prescribed timeframe.
    August 21, 2026   Case Laws GST
    Ex parte GST rectification cannot replace fresh adjudication when replies were ignored and personal hearing was denied.
    August 21, 2026   Case Laws GST
    Regular bail in alleged excise-duty evasion refused due to pending investigation and risk of influencing evidence.
    August 21, 2026   Case Laws GST
    Regular bail in pending GST evasion investigation declined due to alleged unaccounted stock, undocumented purchases, and offence gravity.
    August 21, 2026   Case Laws GST
    Reasonable apprehension of arrest is essential for pre-arrest bail; a CGST summons alone does not establish it.
    August 21, 2026   Case Laws GST
    Valid GST service requires acknowledgment or response; portal-only uploads do not trigger appeal limitation or sustain ex parte adjudication.
    August 21, 2026   Case Laws GST
    Bill-to ship-to export refunds survive toll-data objections when undisputed transport and export records prove physical movement.
    August 21, 2026   Case Laws GST
    Excess ITC reversal through DRC-03 remains valid despite blank reasons column, while interest and penalty waiver may apply.
    August 21, 2026   Case Laws Income Tax
    Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevails.
    August 21, 2026   Case Laws Income Tax
    Non-resident share premium remains capital receipt; reassessment cannot shift from alleged share sale to uncommunicated genuineness objections.
    August 21, 2026   Case Laws Income Tax
    Section 54 residential-house investment fulfilled the substantive exemption condition despite non-deposit under the Capital Gains Account Scheme.
    August 21, 2026   Case Laws Income Tax
    Consequential assessment orders allowing verified purchases bind the Department, making challenges to purchase disallowances infructuous after remand.
    August 21, 2026   Case Laws Income Tax
    Debatable PF/ESI contribution claims cannot face summary adjustment; exempt-income disallowance is limited to income-yielding investments.
    August 21, 2026   Case Laws Income Tax
    Rejection of audited books requires specific accounting defects; fixed-rate profit estimation on pass-through reimbursements was rejected.
    August 21, 2026   Case Laws Income Tax
    Transferred TDS credit after amalgamation carries full refund interest where income is assessed in the amalgamated entity's hands.
    August 21, 2026   Case Laws Income Tax
    Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered summons.
    August 21, 2026   Case Laws Income Tax
    Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarified

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      Home› Highlights › Central Excise › 2013 › December, 2013 › This
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      Central Excise

      Length of Galleries to be taken into consideration or not while...

      In determining the annual capacity of a stenter, the length of galleries should not be considered.

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      Central ExciseDecember 18, 2013Case LawsAT
      Length of Galleries to be taken into consideration or not while fining the annual capacity of stenter – the length of galleries are not to be taken into consideration - AT
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