Customs - Non-declaration of Goods Penalty on the master of the vessel on...
Customs - Non-declaration of Goods Penalty on the master of the vessel on account of non-declaration - bona fide and inadvertent mistake should not be met with imposition of penalty which had inherent...
View ArticleCustoms - Refund claim - duty paid at the time of import - Assesse filed a...
Customs - Refund claim - duty paid at the time of import - Assesse filed a Refund Claim on the ground that the imported goods were exempt from payment of Additional Customs Duty - if an assessee fails...
View ArticleCustoms - Excess duty drawback allegation of overvaluation - market enquiry...
Customs - Excess duty drawback allegation of overvaluation - market enquiry was not done with any manufacturer of trouser, That was done with traders without demonstrating whether they have at any time...
View ArticleService Tax - CENVAT credit - Input Service - total Cenvat credit availed in...
Service Tax - CENVAT credit - Input Service - total Cenvat credit availed in respect of insurance service, internet access/connection service and website development service was about Rs. 16 lakhs...
View ArticleService Tax - Service tax demand u/s 73A sale of flats - collection of amount...
Service Tax - Service tax demand u/s 73A sale of flats - collection of amount towards service tax but not as service tax - contingent liability appellant took the precaution of collecting it as...
View ArticleService Tax - Renting of property for use in course of furtherance of...
Service Tax - Renting of property for use in course of furtherance of business or commerce - Bank and BSNL are commercial organizations - as regards the Post Office, the appellant might have a case and...
View ArticleService Tax - Stay - dredging activity - Site formation service - Import of...
Service Tax - Stay - dredging activity - Site formation service - Import of manpower service - it is reasonable to call for re-deposit of Rs.2 crores - stay granted partly. - Tri....................
View ArticleService Tax - The service provided by the assesse in substituting names of...
Service Tax - The service provided by the assesse in substituting names of prospective buyers of real estate, in its records, for which it collects transfer charges, does constitute real estate agent...
View ArticleService Tax - Construction of Commercial Complex and Residential Complex -...
Service Tax - Construction of Commercial Complex and Residential Complex - The new entry introduced on 1.6.2007 only brings in a new method of payment of service tax liability for these services - The...
View ArticleService Tax - Construction of Commercial Complex and Residential Complex - It...
Service Tax - Construction of Commercial Complex and Residential Complex - It was very clear that the construction activity was undertaken on the land already registered in the name of the client and...
View ArticleCentral Excise - Rectification of mistake in the order - Assessee over the...
Central Excise - Rectification of mistake in the order - Assessee over the period of 13 years did not take note of or considered whether there was a case on merit or not and was fighting the case on a...
View ArticleCentral Excise - CENVAT credit - fraudulent activity - They had without...
Central Excise - CENVAT credit - fraudulent activity - They had without manufacturing any goods passed on the bogus Cenvat credit by issuing bogus invoices to other manufacturers on the basis of which...
View ArticleCentral Excise - Whether after the Commissioner had determined the annual...
Central Excise - Whether after the Commissioner had determined the annual capacity of production the Commissioner could review his order when he was informed that fake certificates were issued and as...
View ArticleCentral Excise - Case Law - OPTHO REMEDIES PVT LTD VERSUS COMMISSIONER OF...
SSI Exemption Notification No.8/2003 - Determination of Turnover Clubbing of turnover of goods manufactured by loan licence or job worker - Waiver of Pre-deposit - manufacture of Ophthalmic and liquid...
View ArticleCentral Excise - Case Law - COMMISSIONER OF CENTRAL EXCISE, NAGPUR Versus...
Classification of Goods - Held that - The product Liril Active Shower Gel was covered by Heading 34.01 which covers soap and various other substances and the product was not covered by Heading 33.04 as...
View ArticleCentral Excise - Case Law - Lok Ranjan Jt. Sec. Versus A. Cletus Others 2013...
Finalised Seniority List - Instructions of Deputy Secretary Department of Revenue that the revised seniority list of Assistant Commissioners of Customs and Central Excise circulated in terms of...
View ArticleCorporate Laws - Case Law - Australia and New Zealand Banking Group Ltd....
Winding up Petition u/s 433(e) and (f) r.w.434 and 439 of the Companies Act - Held that -The order and directions will not be given effect to for a period of nine weeks to enable them to make payment...
View ArticleCustoms - Case Law - SUKUMAR CHEMICALS PVT. LTD. Versus COMMISSIONER OF C....
Mis-declaration of Goods - Rejection of drawback claims Held that - The Rejection of Drawback claims was upheld due to the conduct of the assesses and in view of the investigation which was in progress...
View ArticleCustoms - Case Law - AL SAIF INTERNATIONAL Versus COMMISSIONER OF CUSTOMS,...
Confiscation of Goods u/s 111(d) and 111(m) - Mis-declaration of Goods - Redemption of Goods u/s 125 Penalty u/s 112(a) - Permissibility of Review - The assesses filed Bill of Entry for import of...
View ArticleCustoms - Case Law - M/s. Vanaik Spinning Mills Ltd. Versus CC, Amritsar 2013...
Benefit of Notification No.102/2007 - Refund of SAD - no excise duty was collected in the invoices because BED is nil, hence no declaration was made on the Invoice that no credit of additional duty was...
View Article