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    July 15, 2026   Notifications SEBI
    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    July 15, 2026   Notifications SEBI
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
    July 15, 2026   Notifications DGFT
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    July 15, 2026   Notifications Income Tax
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assessment years.
    July 15, 2026   Notifications Income Tax
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    July 15, 2026   Circulars DGFT
    Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
    July 15, 2026   Circulars DGFT
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    July 15, 2026   Circulars DGFT
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    July 15, 2026   Circulars DGFT
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    July 15, 2026   Circulars Customs
    Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearance.
    July 15, 2026   Case Laws GST
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    July 15, 2026   Case Laws GST
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    July 15, 2026   Case Laws GST
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    July 15, 2026   Case Laws GST
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    July 15, 2026   Case Laws GST
    Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
    July 15, 2026   Case Laws Income Tax
    Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope
    July 15, 2026   Case Laws Income Tax
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    July 15, 2026   Case Laws Income Tax
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    July 15, 2026   Case Laws Income Tax
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    July 15, 2026   Case Laws Income Tax
    Jurisdictional satisfaction and limitation govern cash-acceptance penalties; proceedings under section 271D fail when either requirement is absent.

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      Home› Highlights › Central Excise › 2016 › August, 2016 › This
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      Central Excise

      Period of limitation - in case duty was required to be paid on...

      Appellant's Duty Credit on Granules Offsets Demand on Strips; No Malafide Intent; Limitation Period Considered.

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      Central ExciseAugust 27, 2016Case LawsAT
      Period of limitation - in case duty was required to be paid on the strips, the appellant was entitled to avail credit of duty paid on the granules, which would have neutralized the entire demand on the strips - in this Revenue neutrally background, there could be no malafide on the part of the appellant to evade duty - AT
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