Central Excise Act Archives

High Court’s jurisdiction specifically excluded under Section 35G of Central Excise Act: Jharkhand HC

Jharkhand High Court said that one of the issues involved relates to determination of valuation of excisable goods and/or rate of duty of excisable goods, amongst other things, for the purpose of assessment.

Case Briefs High Courts

Interest on delayed refunds to be calculated from the date of receipt of application under Section 11-B of the Central Excise Act, 1944: Delhi High Court

“A levy of interest on refund must undoubtedly follow where it was found that the amount has been unjustifiably retained or remitted with undue delay and thus, the respondents cannot be permitted to retain moneys which are otherwise not due or are otherwise liable to be returned.”

Experts Corner Siddharth R Gupta

Landmark Judgments on Banking Laws [2022] Part I

by Siddharth R. Gupta†
Cite as: 2023 SCC OnLine Blog Exp 30

Case Briefs Supreme Court

Supreme Court| Invocation of incorrect methodology for arriving at assessable value is immaterial to show cause notice’s validity, provided that the power itself existed

Supreme Court held that the CBEC circular was not contrary to the intent of the Central Excise Act and Rules. Thus, the show cause notice is not defective and unenforceable. However, the order of the Commissioner regarding the value of the goods sold to the Assessee’s sister concerns is in consonance with the Court’s earlier judgments and CBEC Circular.

Case Briefs High Courts

Can Commissioner of Central Tax GST Commissionerate withhold the SVLDRS Discharge certificate for transition of disputes credits to GST?

Andhra Pradesh High Court: The Division Bench of Joymalya Bagchi and K. Suresh Reddy, JJ., held that, SVLDRS Discharge certificate cannot be withheld

Case Briefs Supreme Court

Has the amendment to Section 4 of the Central Excise Act, 1944 affected the method of determination of value of excisable goods? SC explains

Supreme Court: Explaining the scheme of provisions under the Central Excise Act, 1944, the 3-judge bench of SA Bobde, CJ and AS

Case Briefs Supreme Court

SC explains law on payment of interest on ‘Differential excise duty’ under Section 11AB of Central Excise Act, 1944

Supreme Court: Deciding the question whether interest is payable on the differential excise duty with retrospective effect that become payable on the

Case Briefs Supreme Court

Administrative authority cannot be issued mandamus to exercise discretionary power vested in it by the Statute

Supreme Court: In the appeal against the order of the High Court where it refused to issue mandamus to the Central Government