April 3, 2026 7:23 pm

Customs & Excise

Award of interest

Bysclaw

May 15, 2017

This content is restricted to site members. If you are an existing user, please log in. New users may register below.

By sclaw

Related Post

Customs & Excise

Central Excise Act, 1944 — Section 11A(1) proviso — Extended period of limitation — Invocation of extended period of limitation for recovery of excise duty on Naphtha — Requires proof of fraud, collusion, wilful misstatement, or suppression of facts with intent to evade duty — Revenue failed to establish any deliberate act of suppression or evasion by the appellant, a public sector undertaking — Any duty evaded would be revenue neutral due to subsidy mechanism — Extended period of limitation held not applicable.

Mar 26, 2026 sclaw

Customs & Excise

Central Excise Act, 1944 — Section 2(f) (prior to amendment by Act 18 of 2017) — Manufacture — Exemption Notification No.5/98-CE, Entry No.106 — Eligibility for exemption — Manufacture includes series of processes; entire chain of activities must be considered — Where multiple units undertake distinct processes which are ‘integrally connected’ and form a ‘continuous chain’ to convert raw material (grey fabrics) into final excisable product (cotton fabrics), the entire activity constitutes ‘manufacture’ — Distinct ownership or separate bills between the units is irrelevant if the processes are interconnected and essential for producing the final product — Use of power in any intermediate, integrally connected process denies the exemption under Entry 106 (cotton fabrics processed without the aid of power or steam). (Paras 9, 10, 11, 12, 13)

Dec 3, 2025 sclaw

Customs & Excise

Central Excise Act, 1944 — Section 2(f) — Definition of “Manufacture” — Test for Manufacture — Transformation Test and Marketability Test — Process of containerising Gensets by adding components like radiator, ventilation fan, etc., held to amount to “manufacture” as it resulted in a distinct product with a new identity and character.

Sep 21, 2025 sclaw

Categories

Archives

You missed

Bail Declined Companies Act

Companies Act, 2013 — Section 185 — Loan to directors — Violation of Section 185 — Loan from company to director for securing bail without special resolution — Deposit of Rs. 50 Crores for bail sourced from company funds without proper approval — Held to be not sustainable in law.

Apr 3, 2026 sclaw

Contract Act Tenders & Contracts

Contract Law — Termination and Blacklisting — Principles of Judicial Review — Courts must apply distinct standards of legality, rationality, and proportionality when reviewing administrative actions related to contract termination and blacklisting, considering the differing gravity of these measures and their consequences.

Apr 3, 2026 sclaw

Service Law — Disciplinary proceedings — Punishment — Judicial review — The court’s power to review punishment is limited and generally does not allow substitution of its own judgment for that of the disciplinary authority unless the punishment is illogical, suffers from procedural impropriety, or shocks the conscience of the court

Apr 3, 2026 sclaw

Waqf Act, 1995 — Section 3(i) and Section 32(2)(g) — Jurisdiction of Civil Court versus Waqf Board — Distinction between Sajjadanashin and Mutawalli — Sajjadanashin is a spiritual head with religious duties, while Mutawalli is a secular manager of Waqf property — Waqf Board has jurisdiction over appointment and removal of Mutawallis but not Sajjadanashins — Civil Court retains jurisdiction over disputes concerning the office of Sajjadanashin — High Court wrongly held Civil Court lacked jurisdiction.

Apr 3, 2026 sclaw