Tuesday, September 22, 2020

Central Excise Act, 1944 – Sections 17 and 38A – Central...

  SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE, DELHI-III — Appellant Vs. M/S. UNI PRODUCTS INDIA LIMITED — Respondent ( Before : Deepak Gupta and Aniruddha Bose,...

Customs Act, 1962 – Section 9(1)(e) – Customs Valuation (Determination of...

  SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CUSTOMS (PORT) KOLKATA — Appellant Vs. M/S STEEL AUTHORITY OF INDIA LTD. — Respondent ( Before : Deepak Gupta and Aniruddha...

Central Excise Act, 1944 – Sections 5A and 11B – Determination...

  SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND ANOTHER ETC. ETC. — Appellant Vs. M/S V.V.F LIMITED AND ANOTHER ETC. ETC. — Respondent ( Before : Arun...

In view of the Circular issued by the Central Board of...

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. M/S. ASSOCIATED CONTAINER TERMINAL LIMITED — Respondent ( Before : A.M. Khanwilkar, Hemant Gupta And...

State Has Solemn Constitutional Duty To Assist Court In Dispensation Of...

SUPREME COURT OF INDIA DIVISION BENCH M/S. GRANULES INDIA LIMITED — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Navin Sinha and Krishna Murari, JJ....

Central Excise Act, 1944 – Section 11A – Recovery of duties...

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE, HALDIA — Appellant Vs. M/S. KRISHNA WAX (P) LTD. — Respondent ( Before : Uday Umesh Lalit and Vineet...

Customs Act, 1962 – Sections 27 and 128 – Right to...

SUPREME COURT OF INDIA FULL BENCH ITC LIMITED — AppellantVs.COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV —...

Customs Act, 1962 – Sections 18 and 130E – Customs Tariff...

SUPREME COURT OF INDIA DIVISION BENCH  INDUSIND MEDIA AND COMMUNICATIONS LTD — AppellantVs.COMMISSIONER OF CUSTOMS, NEW...

When an amount is paid as Dharmada along with the sale...

SUPREME COURT OF INDIA FULL BENCH M/S D.J. MALPANI — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE, NASHIK — Respondent ( Before : S.A. Bobde, Deepak Gupta and Vineet Saran,...

The present case has been tagged with the case of M/s...

SUPREME COURT OF INDIA FULL BENCH COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, BANGALORE — Appellant Vs. M/S JSW STEEL LTD. (FORMERLY KNOWN AS JINDAL VIJAYANAGAR STEEL LTD.) —...

Central Excises and Salt Act, 1944 – Section – 11-B, 11-B(1)...

   (1997) 94 ELT 445 : (1998) 7 JT 500 : (1997) 5 SCALE 629 : (1998) 9 SCC 172 SUPREME COURT OF INDIA EXECUTIVE ENGINEER, WORKSHOP...

Modvat credit – Learned counsel for the appellant pointed out a...

  (1998) 79 ECR 513 : (1997) 92 ELT 4 : (1998) 7 JT 474 : (1998) 9 SCC 176 SUPREME COURT OF INDIA TELCO LIMITED, PUNE...

Non interference – High Court was right in holding that plates...

  (1997) 93 ELT 663 : (1998) 9 SCC 179 SUPREME COURT OF INDIA UNION OF INDIA (UOI) — Appellant Vs. KORON BUSINESS SYSTEMS LTD. — Respondent ( Before :...

Ocean-going vessel – Whether the vessels which have been converted into...

  SUPREME COURT OF INDIA SHANTILAL KHUSHALDASS AND BROS. PVT. LTD. AND ANOTHER — Appellant Vs. ASSISTANT COLLECTOR OF CUSTOMS, GOA — Respondent ( Before : S. P. Bharucha,...

Customs Act, 1962 – Section – 15(1), 46(5) – Exemption from...

  (1997) 94 ELT 454 : (1997) 11 SCC 654 SUPREME COURT OF INDIA KHATTAR ENTERPRISES (P) LTD. — Appellant Vs. COLLECTOR OF CUSTOMS, CALCUTTA — Respondent ( Before :...

Constitution of India, 1950 – Article – 14 – Claim for...

  (1999) 107 ELT 579 : (1997) 11 SCC 657 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND ANOTHER — Appellant Vs. SUHRID GEIGY LTD. — Respondent ( Before...

Bifurcation – For purpose of rate of duty, the State of...

  (1997) 92 ELT 293 : (1998) 8 SCC 467 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND OTHERS — Appellant Vs. MANAGER, DIROK TEA ESTATE — Respondent (...

Award of interest

  (1998) 101 ELT 569 : (1997) 10 SCC 536 SUPREME COURT OF INDIA JINDAL PAPER AND PLASTICS AND ANOTHER — Appellant Vs. UNION OF INDIA (UOI) AND ANOTHER...

Customs Act, 1962 – Section – 28, 28(1), 28(1)(b) – Exemption...

  (1997) 68 ECR 36 : (1996) 87 ELT 589 : (1997) 10 SCC 538 SUPREME COURT OF INDIA COLLECTOR OF CUSTOMS, CALCUTTA — Appellant Vs. TIN PLATE CO....

Interpretation of Statutes – Fiscal statute – Liberal interpretation – The...

  AIR 1993 SC 2529 : (1994) 45 ECC 1 : (1993) 204 ITR 412 : (1993) 5 JT 346 : (1993) 3 SCALE 726...

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