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    June 4, 2026   Case Laws Income Tax
    Section 10(46) exemption covers regulatory and incidental receipts; accounting as prior period income does not change exempt character.
    June 4, 2026   Case Laws Income Tax
    Opening work-in-progress treated as prior-period investment cannot be taxed as unexplained investment in the current year.
    June 4, 2026   Case Laws Income Tax
    Discretionary penalty under the Black Money Act cannot stand for bona fide non-disclosure of foreign ESOP shares already taxed
    June 4, 2026   Case Laws Benami Property
    Review order restoring appeals is not independently appealable where the Tribunal acts on reserved liberty and binding precedent.
    June 4, 2026   Case Laws Benami Property
    Benami transaction tracing through money trail sustained provisional attachment of a vehicle linked to land compensation funds.
    June 4, 2026   Case Laws Customs
    SEZ procurement and diversion findings set aside after inadmissible statements, weak data reliance, and burden-of-proof errors.
    June 4, 2026   Case Laws Customs
    Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderat...
    June 4, 2026   Case Laws Customs
    Concessional CVD for cement turns on intended retail sale, not printed RSP or packaging, while substituted valuation and extended limitation failed.
    June 4, 2026   Case Laws Customs
    Proportionality in Customs Broker regulation: procedural lapse did not justify licence revocation, but penalty survived for poor compliance.
    June 4, 2026   Case Laws Customs
    Preferential exemption and certificate of origin cannot be denied by unilateral recomputation of local value added content.
    June 4, 2026   Case Laws Customs
    Customs Broker diligence failures justified forfeiture of security deposit, while deliberate collusion was not proved.
    June 4, 2026   Case Laws Customs
    Abetment and fraudulent export penalties fail where no actual importer is proved and import cases fall outside Section 114AA.
    June 4, 2026   Case Laws FEMA
    Foreign security seizure under FEMA upheld in part, with subscription-based shareholding treated as actionable investment outside India.
    June 4, 2026   Case Laws Money Laundering
    Jurisdictional challenge to provisional attachment succeeded where reasons for urgent attachment lacked objective statutory basis.
    June 4, 2026   Case Laws Money Laundering
    Retention of seized cash under PMLA upheld where source remained unexplained and natural justice challenge failed.
    June 4, 2026   Case Laws Money Laundering
    Statutory limits on substituting attached immovable property with monetary security under Rule 5 were reaffirmed, and the request was dismissed.
    June 4, 2026   Case Laws Service Tax
    Charter party demurrage and reverse charge tax demands fail where charges are contractual and tax was already paid by Indian establishment
    June 4, 2026   Case Laws Service Tax
    Composite tea estate lease treated as agricultural arrangement; CESTAT rejected splitting it into taxable service categories.
    June 4, 2026   Case Laws Service Tax
    Centralised registration and work-order substance defeated service tax demand on jurisdiction and manpower supply classification.
    June 4, 2026   Case Laws Service Tax
    Ayurvedic therapeutic treatment held outside health and fitness services, and exempt as health care services by a clinical establishment.
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June 4, 2026   Case Laws Income Tax
Section 10(46) exemption covers regulatory and incidental receipts; accounting as prior period income does not change exempt character.
June 4, 2026   Case Laws Income Tax
Opening work-in-progress treated as prior-period investment cannot be taxed as unexplained investment in the current year.
June 4, 2026   Case Laws Income Tax
Discretionary penalty under the Black Money Act cannot stand for bona fide non-disclosure of foreign ESOP shares already taxed
June 4, 2026   Case Laws Benami Property
Review order restoring appeals is not independently appealable where the Tribunal acts on reserved liberty and binding precedent.
June 4, 2026   Case Laws Benami Property
Benami transaction tracing through money trail sustained provisional attachment of a vehicle linked to land compensation funds.
June 4, 2026   Case Laws Customs
SEZ procurement and diversion findings set aside after inadmissible statements, weak data reliance, and burden-of-proof errors.
June 4, 2026   Case Laws Customs
Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderate penalties.
June 4, 2026   Case Laws Customs
Concessional CVD for cement turns on intended retail sale, not printed RSP or packaging, while substituted valuation and extended limitation failed.
June 4, 2026   Case Laws Customs
Proportionality in Customs Broker regulation: procedural lapse did not justify licence revocation, but penalty survived for poor compliance.
June 4, 2026   Case Laws Customs
Preferential exemption and certificate of origin cannot be denied by unilateral recomputation of local value added content.
June 4, 2026   Case Laws Customs
Customs Broker diligence failures justified forfeiture of security deposit, while deliberate collusion was not proved.
June 4, 2026   Case Laws Customs
Abetment and fraudulent export penalties fail where no actual importer is proved and import cases fall outside Section 114AA.
June 4, 2026   Case Laws FEMA
Foreign security seizure under FEMA upheld in part, with subscription-based shareholding treated as actionable investment outside India.
June 4, 2026   Case Laws Money Laundering
Jurisdictional challenge to provisional attachment succeeded where reasons for urgent attachment lacked objective statutory basis.
June 4, 2026   Case Laws Money Laundering
Retention of seized cash under PMLA upheld where source remained unexplained and natural justice challenge failed.
June 4, 2026   Case Laws Money Laundering
Statutory limits on substituting attached immovable property with monetary security under Rule 5 were reaffirmed, and the request was dismissed.
June 4, 2026   Case Laws Service Tax
Charter party demurrage and reverse charge tax demands fail where charges are contractual and tax was already paid by Indian establishment
June 4, 2026   Case Laws Service Tax
Composite tea estate lease treated as agricultural arrangement; CESTAT rejected splitting it into taxable service categories.
June 4, 2026   Case Laws Service Tax
Centralised registration and work-order substance defeated service tax demand on jurisdiction and manpower supply classification.
June 4, 2026   Case Laws Service Tax
Ayurvedic therapeutic treatment held outside health and fitness services, and exempt as health care services by a clinical establishment.

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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 Excise December 18, 2013 Case Laws AT
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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Acts Income Tax
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