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    December 30, 2021   Case LawsCentral Excise
    Natural Justice Case: Unrecorded Cash Transactions in Seized Notebooks Lead to Duty Demand and Penalty Confirmation.
    December 28, 2021   Case LawsCentral Excise
    Court Rules Denial of CENVAT Credit Unjustified; No Evidence of Appellant's Knowledge of Non-Existent Company u/r 9(3.
    December 25, 2021   Case LawsCentral Excise
    Court Rules Employee Bus Transport Not Eligible for CENVAT Credit; Deemed Personal Service, Not "Input Service.
    December 24, 2021   Case LawsCentral Excise
    High Court is the correct forum for appeals on limitation issues u/s 35G of the Act.
    December 24, 2021   Case LawsCentral Excise
    Revenue's Allegations Fall Short: Insufficient Evidence of Unlawful Removal of Excisable Goods Lacks Tangible Proof.
    December 24, 2021   Case LawsCentral Excise
    CENVAT Credit Approved for Exported Caps and Brushes Without Bond; Rule 6(6)(v) Applies, Overriding Rule 6 Restrictions.
    December 23, 2021   Case LawsCentral Excise
    Extended Limitation Period Unjustified Due to Unexplained Delay in CPC Case from 2013-14, Despite 2016 Memo.
    December 23, 2021   Case LawsCentral Excise
    Appellant receives 25% penalty reduction due to excess deposit exceeding confirmed duty demand, interest, and penalty.
    December 22, 2021   Case LawsCentral Excise
    Pre-deposit requirement of 7.5% for appealing penalties is reasonable and aligns with statutory rights.
    December 22, 2021   Case LawsCentral Excise
    Court Rules No Evidence of Clandestine Goods Removal; Duty Demand in Show Cause Notice Deemed Unsustainable.
    December 22, 2021   Case LawsCentral Excise
    Appellant Entitled to CENVAT Credit and Refund for Service Tax Paid in 2018 Under Reverse Charge Mechanism Per CGST Act Sections 142(6) & 143(3.
    December 17, 2021   Case LawsCentral Excise
    Failure to Issue Show Cause Notice Voids Appeal Requirement; Refund Claim Only Option Under Central Excise Act, Section 11A(2.
    December 17, 2021   Case LawsCentral Excise
    CENVAT Credit Refund Granted Despite GST TRAN-1 Deadline; Procedural Formalities Shouldn't Block Eligibility.
    December 16, 2021   Case LawsCentral Excise
    CENVAT Credit Approved for Maintenance of Shop Floor Computer Hardware, Including AMC Charges for Factory Use.
    December 15, 2021   Case LawsCentral Excise
    CENVAT Credit on Coal Cannot Be Denied Due to Duty Payment Below Central Excise Rates, Per Notification 12/2012-Cus.
    December 15, 2021   Case LawsCentral Excise
    Debate Over Excise Duty on Air Conditioner Parts: Do Assemblies Meet Criteria for Complete Units?
    December 13, 2021   Case LawsCentral Excise
    Tribunal Urged to Respect Past Decisions Despite Superseded Notifications for Consistent Decision-Making, Says High Court.
    December 13, 2021   Case LawsCentral Excise
    High Court Rules Appeals Unmaintainable on Excise Duty Exemption for Oil Refining By-products; Penalty u/r 26 Stands.
    December 11, 2021   Case LawsCentral Excise
    Tribunal's Decision Overturned: Demand Under Show Cause Notice Found Unjustified Due to Lack of Evidence and Time Limitation.
    December 10, 2021   Case LawsCentral Excise
    Appellants entitled to CENVAT credit refund for export services u/r 5; rejection based on incorrect notification.
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    Highlights
    All› Central Excise › Central Excise - 2021
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    December 30, 2021   Case Laws Central Excise
    Natural Justice Case: Unrecorded Cash Transactions in Seized Notebooks Lead to Duty Demand and Penalty Confirmation.
    December 28, 2021   Case Laws Central Excise
    Court Rules Denial of CENVAT Credit Unjustified; No Evidence of Appellant's Knowledge of Non-Existent Company u/r 9(3.
    December 25, 2021   Case Laws Central Excise
    Court Rules Employee Bus Transport Not Eligible for CENVAT Credit; Deemed Personal Service, Not "Input Service.
    December 24, 2021   Case Laws Central Excise
    High Court is the correct forum for appeals on limitation issues u/s 35G of the Act.
    December 24, 2021   Case Laws Central Excise
    Revenue's Allegations Fall Short: Insufficient Evidence of Unlawful Removal of Excisable Goods Lacks Tangible Proof.
    December 24, 2021   Case Laws Central Excise
    CENVAT Credit Approved for Exported Caps and Brushes Without Bond; Rule 6(6)(v) Applies, Overriding Rule 6 Restrictions.
    December 23, 2021   Case Laws Central Excise
    Extended Limitation Period Unjustified Due to Unexplained Delay in CPC Case from 2013-14, Despite 2016 Memo.
    December 23, 2021   Case Laws Central Excise
    Appellant receives 25% penalty reduction due to excess deposit exceeding confirmed duty demand, interest, and penalty.
    December 22, 2021   Case Laws Central Excise
    Pre-deposit requirement of 7.5% for appealing penalties is reasonable and aligns with statutory rights.
    December 22, 2021   Case Laws Central Excise
    Court Rules No Evidence of Clandestine Goods Removal; Duty Demand in Show Cause Notice Deemed Unsustainable.
    December 22, 2021   Case Laws Central Excise
    Appellant Entitled to CENVAT Credit and Refund for Service Tax Paid in 2018 Under Reverse Charge Mechanism Per CGST Act Sections 142(6) & 143(3.
    December 17, 2021   Case Laws Central Excise
    Failure to Issue Show Cause Notice Voids Appeal Requirement; Refund Claim Only Option Under Central Excise Act, Section 11A(2.
    December 17, 2021   Case Laws Central Excise
    CENVAT Credit Refund Granted Despite GST TRAN-1 Deadline; Procedural Formalities Shouldn't Block Eligibility.
    December 16, 2021   Case Laws Central Excise
    CENVAT Credit Approved for Maintenance of Shop Floor Computer Hardware, Including AMC Charges for Factory Use.
    December 15, 2021   Case Laws Central Excise
    CENVAT Credit on Coal Cannot Be Denied Due to Duty Payment Below Central Excise Rates, Per Notification 12/2012-Cus.
    December 15, 2021   Case Laws Central Excise
    Debate Over Excise Duty on Air Conditioner Parts: Do Assemblies Meet Criteria for Complete Units?
    December 13, 2021   Case Laws Central Excise
    Tribunal Urged to Respect Past Decisions Despite Superseded Notifications for Consistent Decision-Making, Says High Court.
    December 13, 2021   Case Laws Central Excise
    High Court Rules Appeals Unmaintainable on Excise Duty Exemption for Oil Refining By-products; Penalty u/r 26 Stands.
    December 11, 2021   Case Laws Central Excise
    Tribunal's Decision Overturned: Demand Under Show Cause Notice Found Unjustified Due to Lack of Evidence and Time Limitation.
    December 10, 2021   Case Laws Central Excise
    Appellants entitled to CENVAT credit refund for export services u/r 5; rejection based on incorrect notification.

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      Central Excise

      Levy of Special Excise duty - Air Conditioners and parts - case...

      Debate Over Excise Duty on Air Conditioner Parts: Do Assemblies Meet Criteria for Complete Units?

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      Central ExciseDecember 15, 2021Case LawsAT
      Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential characteristic of complete air conditioner therefore, is liable to special excise duty - it is clear that the assembly which were cleared by the appellant were not contained either one or more items specified in the board circular. Therefore, if this is correct then the goods cleared by the appellant do not have essential characteristic of complete air conditioner therefore, the same shall not be liable for levy of special excise duty. - AT
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