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1. Jurisdiction - Validity of SCN - Even if, it is assumed that the clearance of HSD Oil was without the authority of law by the DTA supplier (IOCL). Only the...

2. Validity of SCN - an error in the invocation of provisions - Section 11A of Central Excise Act, 1944 has been invocated in the said show cause notice and said Section...

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. The Ministry of Finance, u/s 5A of the Central Excise Act, 1944, has issued Notification No. 16/2024-Central Excise on 14th June, 2024, amending No. 18/2022-Central...

5. Claim of Excise Department - Liability to pay Interest on principal amount - co. in liquidation - Claim of interest of the Department (Central Excise) dis-allowed - HC

6. Demand of interest under Section 11AB of the Central Excise Act, 1944 by invoking extended period of limitation - Interest on duty paid on supplementary invoices - The...

7. Limitation period for issue of recovery notice under section 11D - The show-cause notice was issued and served beyond the extended period of five years, the action of...

8. Demand u/s 11AA - SCN not issued - impugned order is only a communication and not a demand to pay the Excise duty together with interest as stated by the respondent - HC

9. Post Budget Notifications issued for central excise and customs as announced by FM in the parliament

10. Waiver of SCN - differential duty with interest paid before issuance of SCN - Unamended sub-Section 11(2B) shall apply for waiver of show cause notice. Therefore, there...

11. Validity of search and seizure - impugned SCN issued beyond the period of six months - The contention that the impugned show cause notice is liable to be set aside...

12. The court held that the show cause notice (SCN) issued u/s 74 of the Central Goods and Services Tax Act, 2017 to a deceased sole proprietor is non-est in law. A sole...

13. This notification amends the previous Notification No. 18/2022-Central Excise to reduce the Special Additional Excise Duty on production of Petroleum Crude to nil per...

14. Challenge to the Show Cause Notice (SCN) - it cannot be said that the authorities had acted without any basis in issuing a SCN. The SCN was issued on the basis of...

15. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - adjustment of amount deposited under protect - The issues with regard to the liability of the...