Excise — Excise duty — Assessable value — Exemption notification — Respondent is a 100% EOU engaged in the manufacture of instant tea — Matter concerns with clearances of their product to two sister units on payment of duty in...

A. Taxation — Rajasthan Sales Tax Act, 1994 — S. 4 r/w S. 8(3), Rajasthan Value Added Tax Act, 2003 — Exempted goods and exempted transactions — Distinction — There is difference between exempted goods, i.e., goods on which no...

A. Tenancy and Land Laws — Ceiling on land — Himachal Pradesh Ceiling on Land Holdings Act, 1972 — S. 4 — Family — Entitlement — Though landowner may be a family, capable of holding property, consisting of husband, wife and three...

Corporate Laws — Penalty for failure to furnish information, return, etc. — Discretion to fix — If vests in authority — Appellant, having noticed allegations of share-price rigging by the respondent, initiated an investigation...

A. Allotment/Lease/Licence of Land — BDA executed a lease-cum-sale agreement in favour of respondents who made application for amalgamation of their plots — Alleged violation of terms thereof, by respondents by constructing a...

Customs — Customs duty — Assessee had cleared ‘rejects’ of all wool fabrics and polywool fabrics into DTA without payment of appropriate duties of ‘surcharge’, ‘Special Additional Customs Duty’ and ‘Countervailing duty’ (CVT) —...

Excise — Excise duty — Payment of — Exemption from — Exemption Noti. No. 38 of 2003-CE dt. 30-4-2003 — Benefit of — Claim for — Appellants would place orders on various inputs and the suppliers would send the inputs directly to...

A. Practice and Procedure — Consumer Protection Act, 1986 — S. 13 — Time to file version by opposite party — If can be extended beyond 45 days — As per S. 13 the opposite party has to give his version of the case within a period...

Excise — Excise duty and penalty — Levy of — Assessees are 100% EOUs who were supplying goods to EPCG licence holders and accordingly, in terms of S. 3 of the Central Excise Act, such sales were to be considered as DTA sales for...

Excise and Customs — Duty — Demand of, in respect of unauthorised goods warehoused — Interest — Liability to pay — Demand raised in the show-cause notice along with interest and penalty was confirmed — Customs, Excise and Service...