Case Digest on Condonation of Delay under Customs Act
Condonation of Delay means the power of a court or authority to forgive a delay in filing an appeal, application, or any other legal document if...
![Erroneous Payment of Duty/Tax not Unjust Enrichment under Excise Act S. 11B: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Chandigarh-Excise-Act-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Taxscan.jpg "Erroneous Payment of Duty/Tax not Unjust Enrichment under Excise Act S. 11B: CESTAT [Read Order]")
![CESTAT quashes Refund of Excise Duty on Henna Powder and Henna Paste as Refund Application not filed within Time Limit under Proviso to Section 11C (2) of Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-quashes-Refund-Excise-Duty-Henna-Powder-Henna-Paste-Refund-Application-filed-Time-Limit-Proviso-Excise-Act-taxscan-.jpg "CESTAT quashes Refund of Excise Duty on Henna Powder and Henna Paste as Refund Application not filed within Time Limit under Proviso to Section 11C (2) of Excise Act [Read Order]")
Relief to Blackberry India: Delhi HC Directs to Process Claim of Interest u/s 11BB of Excise Act [Read Order]
In a major relief to Blackberry India Pvt Ltd, the Delhi High Court directed to process claim of interest under Section 11BB of the Excise Act. The petitioner (Blackberry India Pvt. Ltd.) has...
![Relief to Blackberry India: Delhi HC Directs to Process Claim of Interest u/s 11BB of Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-Blackberry-India-Delhi-HC-Claim-Interest-Excise-Act-TAXSCAN.jpg "Relief to Blackberry India: Delhi HC Directs to Process Claim of Interest u/s 11BB of Excise Act [Read Order]")
Relief to Acer India: CESTAT Allows Assessment and CV Duty Paid on Notebook Computers u/s 4 of Excise Act [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed assessment and (Countervailing) CV duty paid on notebook computers u/s 4A of the Excise Act, 1944,...
![Relief to Acer India: CESTAT Allows Assessment and CV Duty Paid on Notebook Computers u/s 4 of Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-Acer-India-Acer-India-CESTAT-Allows-Assessment-and-CV-Duty-Paid-on-Notebook-Computers-CESTAT-Assessment-CV-Duty-Taxscan.jpg "Relief to Acer India: CESTAT Allows Assessment and CV Duty Paid on Notebook Computers u/s 4 of Excise Act [Read Order]")
Refusal of Licence for IMFL: Delhi HC dismisses WP on Availability of Express Appeal u/s 72 of Excise Act [Read Order]
In a significant case, the Delhi High Court dismissed the Writ Petition on refusal of licence for Indian-Made Foreign Liquor (IMFL) since there was an option for express appeal under 72 of the Excise...
![Refusal of Licence for IMFL: Delhi HC dismisses WP on Availability of Express Appeal u/s 72 of Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refusal-Refusal-of-Licence-for-IMFL-IMFL-Delhi-High-Court-WP-on-Availability-Appeal-Excise-Act-taxscan.jpg "Refusal of Licence for IMFL: Delhi HC dismisses WP on Availability of Express Appeal u/s 72 of Excise Act [Read Order]")
Penalty under Excise Act on Suppression of Facts without any Valid Provision of Law Demanding it is not Tenable: Supreme Court rules in favour of Reliance Industries [Read Judgement]
In the significant case of Reliance Industries, the Supreme Court of India has held that penalty under the Central Excise Act, 1944 on suppression of facts without any valid provision of law...
![Penalty under Excise Act on Suppression of Facts without any Valid Provision of Law Demanding it is not Tenable: Supreme Court rules in favour of Reliance Industries [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-under-Excise-Act-Penalty-under-Excise-Act-on-Suppression-of-Facts-Suppression-of-Facts-without-any-Valid-Provision-of-Law-Demanding-it-is-not-Tenable-Supreme-Court-Taxscan.jpg "Penalty under Excise Act on Suppression of Facts without any Valid Provision of Law Demanding it is not Tenable: Supreme Court rules in favour of Reliance Industries [Read Judgement]")
No Penalty under Excise Act Invokable When Duty with interest Levied u/s 12BB on Clearance of Engine to Sister Concern: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under the excise act is not invokable when duty with interest levied under section 12BB on...
![No Penalty under Excise Act Invokable When Duty with interest Levied u/s 12BB on Clearance of Engine to Sister Concern: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-under-Excise-Act-Excise-Act-Penalty-interest-Levied-Engine-to-Sister-Concern-CESTAT-taxscan.jpg "No Penalty under Excise Act Invokable When Duty with interest Levied u/s 12BB on Clearance of Engine to Sister Concern: CESTAT [Read Order]")
![Trade Discount cannot be added to Central Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Trade-Discount-cannot-be-added-to-Central-Excise-Duty-Trade-Discount-Central-Excise-Duty-CESTAT-Trade-Taxscan.jpg "Trade Discount cannot be added to Central Excise Duty: CESTAT [Read Order]")
Rejecting value at which Goods were Sold by Treating Assessee as Related Person u/s 4(4)(c) of Excise Act in absence of proper Test is Erroneous: SC [Read Order]
The Supreme Court (SC) has held that rejecting the value at which goods were sold by treating assessee as related person under section 4(4)(c) of the Central Excise Act, 1944 in absence of proper...
![Rejecting value at which Goods were Sold by Treating Assessee as Related Person u/s 4(4)(c) of Excise Act in absence of proper Test is Erroneous: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Goods-Sold-Assessee-Related-Person-Excise-Act-Test-is-Erroneous-SC-Supreme-Court-Taxscan.jpg "Rejecting value at which Goods were Sold by Treating Assessee as Related Person u/s 4(4)(c) of Excise Act in absence of proper Test is Erroneous: SC [Read Order]")