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    Revenue Appeals Dismissed Due to Invalid Review Authorization, Ignoring Merits of Proceedings.
    Court Recalls Ex-Parte Order Due to Advocate's Error; Ensures Fair Treatment for Assessee in Proceedings.
    Commissioner Fined Rs. 10,000 for Issuing Irresponsible Orders, Ignoring Tribunal Directions and Legal Provisions.
    Service Classification as 'Input Service' Tied to Business Operations, Not Just Final Product: Rule 2(l) Cenvat Credit.
    Duty Demand Not Assumed: Contract Terms Alone Don't Prove Excise Duty Inclusion in Pipe Supply Price u/s 11D.
    Revenue Cannot Dispute Verified Stock in RG-1 Register for Goods Made Before Cutoff Date.
    Carpet Cutting and Stitching Not Manufacturing, No Excise Duty u/s 2(f) of Central Excise Act, 1944.
    CENVAT Credit Allowed on Supplementary Invoice as Initial Duty Assessment was Provisional, No Malafide Intent Found.
    Supreme Court Decides Playing Cards Qualify as "Sports Goods," Eligible for Tax Exemptions under Relevant Notification.
    Cenvat Credit Denied for Labeling and Repacking Cocoa Products in J&K; Refund Allowed as Manufacturing Process Recognized.
    Assessee Can Re-credit Cenvat Account After Winning Appeal Before Commissioner (Appeals) Under Central Excise Rules.
    No Interest Required on Amounts Payable to Central Government After Final Assessment Order in This Case.
    Department's Inconsistent Handling of CAS 4 Certificates Raises Concerns in Tax Processing for Transfers and Refunds.
    Repacking Imported Water Filter Membranes Not Manufacturing; Duty Limited to Available CENVAT Credit.
    Small Scale Industry Exemption Denied for Assessees Using Another Entity's Brand Name, Regardless of Goods Type.
    Refund Claims u/r 5: Cash Refunds Denied for Cenvated Inputs in Scrap Cleared for Domestic Use with Duty Paid.
    Excise Duty Refund with Interest Is Not a New Application, Delayed Refund Interest Allowed as per Commissioner Order.
    Penalty u/s 11AC Must Equal Duty Determined; Authority Has No Discretion in Amount Decision.
    Cenvat Credit Reversal Not Required for Waste and Scrap; Not Considered Manufactured Goods Under Current Rules.
    Induction Furnace Units Retain Exemption Despite Crucible Capacity Increase Under Notification No. 50/03-CE.
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Acts Income Tax