Levy of Clean Energy Cess and excise duty arises at removal from mines; captive use does not automatically exclude liability.

Binding Board Circulars protect retrospective classification; pre-rescission duty demand set aside, penalties disallowed, limited verification ordered...

Commercial identity test affirms transformer parts classification; departmental knowledge bars extended limitation and demand is set aside.

Principal function test confirms protective relay parts qualify for concessional import benefit and appeals are remanded.

Classification of agri-inputs: incomplete lab evidence and unaddressed limitation issues require fresh adjudication and reconsideration.

Proof of Delivery requirement: absence of AD card or Speed Post tracking defeats service; cost deposit ordered to condone delay.

Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...

Inclusion of freight in assessable value: tribunal applies flow-back test and precedents to exclude buyer-paid freight, allowing appeal.

Central excise valuation for coal: inclusion of royalty but exclusion of specific statutory taxes; limitation and penalty relief granted

Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...

Refund of duty on trade discounts and credit notes upheld where final tribunal orders and accountant evidence show no unjust enrichment.

Refund of excise duty and interest on delayed refunds; interest limited to 6% under statutory refund rules, 12% disallowed

Roasting of Rava/Suji found not to be manufacture; no excise duty on roasting, appeal allowed.