Home Highlights February 2014 Year 2014 This

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1. Clandestine Removal - Grey Fabrics - It is also found that on the one hand the Revenue has made demand of central excise duty on goods consumed in the finished goods and...

2. Conversion to DTA from EOU - The duty demand raised on the semi-finished goods and finished goods cannot be sustained for the reason that the goods have already been...

3. Refund of Excise duty paid under protest - it was obligatory on the part of Central Excise Officer to have issued a notice to the appellant for payment of the short paid...

4. Demand for interest on delayed payment of duty - appellant is liable to pay the interest on the differential duty paid through supplementary invoices.

5. Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty...

6. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

7. Denial of exemption benefits under Notifications 30/2004-CE and 23/2003-CE for clearances of finished goods into the Domestic Tariff Area (DTA) by a 100% Export Oriented...

8. Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

9. Suo moto availement of credit of duty - excess paid duty adjusted against short paid duty - Cause of action started from the date when the differential duty paid by the...

10. The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

11. Valuation - adjustment of excess excise duty paid against the short payment - during the relevant period the Appellant had paid the correct duty arrived at in terms of...

12. Misdeclaration of goods regarding value and quantity - goods declared as 'unbranded', but branded caps of various brands like Puma, Nike, Adidas etc. found -...

13. Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential...

14. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

15. Levy of service tax - The appellant is not liable to pay service tax on Export Pass fee, Import Pass fee, Permit fee, Excise Staff Salary and overtime allowances/charges...