Appellants manufactured bulk horlicks and on clearance duty is paid on basis of cost construction under Rule 8 of CE valuation rules. Revenue contented that charges paid by appellants in terms of royalty is includible at bulk stage. Principles enunci..
When lapse pointed out, credit reversed by appellants. No need to determine demand under Section 11A of CEA. Moreover, excess credit not utilized by appellant. No interest liability arises. Appeal of assessee allowed. ..
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In the matter of Companies Act, 1956-Sections 388B/397/398/408 AND In the matter of Union of India versus Satyam Computer Services Limited & others. Petitioner: Union of India, New Delhi Respondents: 1. M/s Satyam Computer Services Ltd. 2. ..
Appellant engaged in business of importing various goods like plastic materials. Additional Commissioner of Customs ordered confiscation of under-invoiced goods as well as goods mis-declared in description but gave an option to importer to redeem the..
SSI Exemption Notification which provides exemption to excisable goods manufactured by SSI unit provides that exemption shall not apply to goods bearing the brand name or trade name, whether registered or not, of another persons. Stickers with words ..
Gold and silver imported under the forged Special Import Licence (SIL). Documents established to be forged. No evidence to show that importer, who bought SIL from market, had knowledge about SIL being non-genuine. Buyer according to maxim "Caveat emp..
Appellant filed appeal claiming that they are entitled to the benefits of Rule 16(a) of the Customs and Central Excise Duties Drawback Rules, 1995. Impugned Order shows that appellants wrongly got draw back on basis of shipping bills vide which expor..
Withdrawal of redemption letter is assailed on several grounds. Contended that letter unreasoned and copy thereof was not even served on petitioner. Letter issued inadvertently through oversight. Cogent reasons have not been furnished by respondents...
Section 35G shows that appeal is competent before High Court from every order passed in appeal by Appellate Tribunal. No appeal would be competent against an order which answers the question referred to Full Members Tribunal, especially, when appeals..
Notification No. 31(RE-2005)/2004-09 provided that second hand photocopier came under restricted category. Prior to existence of notification second hand photocopiers were freely importable as capital goods under imports of general category. Appeal o..
The basic requirement of Section 80HHC is earning in foreign exchange and retention of profits for export business. Profits are embedded in the “income” earned. Earning of income depends on sale of goods and services. Today thed ifference between th..
if the parties to a contract agree to submit the dispute arising between them to a particular jurisdiction, which would not be otherwise improper, the agreement to that extent cannot be said to be void or against public policy. In paragrapg-18 at pag..
In view of the discussion with regard to questions 1 and 2 above, it becomes clear that the Intervenor has no privity of contract with NHAI. It is also clear that the Intervenor is not a party to the arbitration proceedings. Section 9 of..
In view of the discussion with regard to questions 1 and 2 above, it becomes clear that the Intervenor has no privity of contract with NHAI. It is also clear that the Intervenor is not a party to the arbitration proceedings. Section 9 of..
However, as I have held that the provisions of the SRFAESI Act have overriding effect and the provisions of the Arbitration and Conciliation Act, 1996 are not applicable to the SRFAESI Act, question of referring dispute to the Arbitr..
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