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    Indian Oil's Shakur Basti Facility Properly Cleared for Duty-Free Aviation Fuel; Allegations of Unregistered Status Unfounded.
    Clarification: Light cold rolling like skin pass doesn't change hot roll flat bars' status under central excise rules.
    Clarification on SSI exemption: No need for formal brand transfer when brand is owned by company, not individuals.
    Court Accepts Appellant's Valuation Method Over Higher Precedent in Ujagar Prints; Demand Set Aside.
    Court Examines Inclusion of Freight and Transit Insurance in Goods Valuation on FOR Destination Basis.
    Appellant Faces Duty Demand for Not Including Coating Material Value in Pipe Assessments, Alleged Suppression of Facts Involved.
    Cross-examination required when Department's allegations rely on uncorroborated, contradictory statements to prove duty evasion charges.
    Insufficient evidence to classify sugar syrup for captive use under code 17029090; marketability unproven in factories.
    Appellant Granted Cenvat Credit Due to Early Redemption of EPCG License, Unable to Utilize Full Amount.
    Goods Valuation Dispute: Freight and Insurance Charges to be Included Upon Delivery, Not Factory Gate Pricing.
    Royalties for Duplicate CDs Excluded from Goods Valuation; 2002 Circular on Royalty Apportionment Not Applicable.
    Packing Costs Excluded from Sponge Iron Valuation if Marketable Without Packaging, Rules Court on Tax Assessment.
    Manufacturer Accused of Evading Duty with Parallel Invoices; Evidence Suggests Malafide Intent Under Central Excise Regulations.
    Jammu & Kashmir Tax Exemption Case: Special Rate of Value Addition for 2013-14 Under Notification 1/2010-CE Discussed.
    Duty Exemption Demand Overturned: No Malafide Intent Found for JMAPL and SE Under Notification 50/03-CE.
    Court Rules Semi-Finished Goods Not Marketable; No Excise Duty on Manufacturing Exemption for Fan Parts Production.
    Supreme Court Allows Withdrawal of Tax Exemption for Pan Masala and Tobacco in North Eastern Region.
    Dispute Over Differential Duty Arises from Invoice Discrepancies: Initial 18% Duty Adjusted to 15% on Some Invoices.
    Export Unit Entitled to Concessional Duty Rate Despite Lacking Specific DTA Sales Permission under Notification No. 23/2003 CE.
    Crushing Fabrics Deemed Manufacturing Under Chapter 55; Excise Duty Imposed, Extended Limitation Period Granted.
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Acts Income Tax