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    March 28, 2023   Case LawsCentral Excise
    Court Supports CENVAT Credit Recovery for Double Duty Payment on Inputs, Aligns with CENVAT Scheme Principles.
    March 27, 2023   Case LawsCentral Excise
    Erroneous refund recovery allowed without extra notice if proceedings start within Section 35E timeframe under Central Excise Act.
    March 27, 2023   Case LawsCentral Excise
    Director's Penalty u/r 15(1) Overturned in CENVAT Credit Case; Employee Not Liable for Credit Decisions.
    March 27, 2023   Case LawsCentral Excise
    Court Rules SEZ Refunds Must Be Granted Despite Procedural Errors; Exemption Intended to Be Absolute.
    March 27, 2023   Case LawsCentral Excise
    Extended Limitation Period Unjustified: No New Evidence Found; Duty Based on Existing Invoices.
    March 27, 2023   Case LawsCentral Excise
    Subsidy Excluded from Transaction Value; Full Sales Tax Collected Must Be Paid by Assessee Under Promotion Policy.
    March 25, 2023   Case LawsCentral Excise
    Common Ownership Leads to Clubbing of Clearances for SSI Exemption Under Central Excise Law; Duty Imposed on Combined Values.
    March 25, 2023   Case LawsCentral Excise
    Appellants liable for penalties u/r 26(1) for aiding fraudulent Cenvat credit claims by manufacturer.
    March 25, 2023   Case LawsCentral Excise
    Revenue Demand Time-Barred Due to Extended Limitation Period and Delayed Show Cause Notice Issuance by Officer.
    March 24, 2023   Case LawsCentral Excise
    Revenue's Concerns on Party Relationship Examined; Section 4(4)(c) Test Required for Conclusion.
    March 24, 2023   Case LawsCentral Excise
    Import Classification of Cutter Suction Dredger Parts Examined u/s XVII Note 2 for Essential Functionality.
    March 23, 2023   Case LawsCentral Excise
    Goods Sold to Institutional Buyer Not Subject to MRP; Section 4A of Central Excise Act Not Applicable.
    March 23, 2023   Case LawsCentral Excise
    Appellant's Incorrect CENVAT Credit Usage for June 2017 Excise Duty Upheld as Improper.
    March 21, 2023   Case LawsCentral Excise
    Appellant Entitled to Refund of Excess Excise Duty on Goods Sold via Depot u/s 4, Rule 7 of Valuation Rules.
    March 21, 2023   Case LawsCentral Excise
    Refund Approved: No Duty Demand Justified Due to Density Changes from Temperature Variations in Goods.
    March 20, 2023   Case LawsCentral Excise
    High Court Rejects Challenge to 2017 Notification on Tax Exemption for World Bank-Funded Projects; No Inherent Right to Exemption.
    March 20, 2023   Case LawsCentral Excise
    Appellant Wins Refund for Late Notification of Increased Excise Duty on Dispatched Goods; Protest Note Considered.
    March 18, 2023   Case LawsCentral Excise
    Court Orders Cash Refund of CENVAT Credit Due to Post-GST Compliance Issues Under Notification No. 27/2012.
    March 18, 2023   Case LawsCentral Excise
    Freight Charges Excluded from Excisable Goods Valuation if Listed Separately on Invoices; Factory Gate is Place of Removal.
    March 17, 2023   Case LawsCentral Excise
    Appeal's validity challenged: Review order signed separately by two commissioners lacks unified opinion u/s 35B(2) of Central Excise Act.
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    Highlights
    All› Central Excise › Central Excise - 2023 › Central Excise - 2023 - March
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    March 28, 2023   Case Laws Central Excise
    Court Supports CENVAT Credit Recovery for Double Duty Payment on Inputs, Aligns with CENVAT Scheme Principles.
    March 27, 2023   Case Laws Central Excise
    Erroneous refund recovery allowed without extra notice if proceedings start within Section 35E timeframe under Central Excise Act.
    March 27, 2023   Case Laws Central Excise
    Director's Penalty u/r 15(1) Overturned in CENVAT Credit Case; Employee Not Liable for Credit Decisions.
    March 27, 2023   Case Laws Central Excise
    Court Rules SEZ Refunds Must Be Granted Despite Procedural Errors; Exemption Intended to Be Absolute.
    March 27, 2023   Case Laws Central Excise
    Extended Limitation Period Unjustified: No New Evidence Found; Duty Based on Existing Invoices.
    March 27, 2023   Case Laws Central Excise
    Subsidy Excluded from Transaction Value; Full Sales Tax Collected Must Be Paid by Assessee Under Promotion Policy.
    March 25, 2023   Case Laws Central Excise
    Common Ownership Leads to Clubbing of Clearances for SSI Exemption Under Central Excise Law; Duty Imposed on Combined Values.
    March 25, 2023   Case Laws Central Excise
    Appellants liable for penalties u/r 26(1) for aiding fraudulent Cenvat credit claims by manufacturer.
    March 25, 2023   Case Laws Central Excise
    Revenue Demand Time-Barred Due to Extended Limitation Period and Delayed Show Cause Notice Issuance by Officer.
    March 24, 2023   Case Laws Central Excise
    Revenue's Concerns on Party Relationship Examined; Section 4(4)(c) Test Required for Conclusion.
    March 24, 2023   Case Laws Central Excise
    Import Classification of Cutter Suction Dredger Parts Examined u/s XVII Note 2 for Essential Functionality.
    March 23, 2023   Case Laws Central Excise
    Goods Sold to Institutional Buyer Not Subject to MRP; Section 4A of Central Excise Act Not Applicable.
    March 23, 2023   Case Laws Central Excise
    Appellant's Incorrect CENVAT Credit Usage for June 2017 Excise Duty Upheld as Improper.
    March 21, 2023   Case Laws Central Excise
    Appellant Entitled to Refund of Excess Excise Duty on Goods Sold via Depot u/s 4, Rule 7 of Valuation Rules.
    March 21, 2023   Case Laws Central Excise
    Refund Approved: No Duty Demand Justified Due to Density Changes from Temperature Variations in Goods.
    March 20, 2023   Case Laws Central Excise
    High Court Rejects Challenge to 2017 Notification on Tax Exemption for World Bank-Funded Projects; No Inherent Right to Exemption.
    March 20, 2023   Case Laws Central Excise
    Appellant Wins Refund for Late Notification of Increased Excise Duty on Dispatched Goods; Protest Note Considered.
    March 18, 2023   Case Laws Central Excise
    Court Orders Cash Refund of CENVAT Credit Due to Post-GST Compliance Issues Under Notification No. 27/2012.
    March 18, 2023   Case Laws Central Excise
    Freight Charges Excluded from Excisable Goods Valuation if Listed Separately on Invoices; Factory Gate is Place of Removal.
    March 17, 2023   Case Laws Central Excise
    Appeal's validity challenged: Review order signed separately by two commissioners lacks unified opinion u/s 35B(2) of Central Excise Act.

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