High Court Rulings

Upholds CST exemption on milk sale to Union territory through consignment agents

HC upholds Tribunal order which allowed tax exemption u/s 6A of CST Act on sale of milk, ghee & butter through consignment agents to Union territory, on the basis of ‘Form F’ furnished...View More

No unjust enrichment in refund of duty protested on replacements during maintenance

HC upholds CESTAT order allowing refund u/s 11B of Central Excise Act in respect of excise duty paid under protest on reconditioned drums installed in photocopier machines under maintenance contract; ...View More

Cannot dismiss appeal for non-deposit of prescribed duty/penalty within limitation period

HC overrules Single Judge Bench, holds dismissal of appeal by Commissioner (Appeals) on ground that prescribed mandatory pre-deposit of 7.5% penalty was made after expiry of limitation as ‘unsus...View More

Upholds SCN issuance, 100% penalty despite suo-moto duty & interest payment by assessee 

HC dismisses assessee's appeal, upholds issuance of show cause notice (SCN) for imposition of penalty u/s 11AC of Central Excise Act, 1944 (Act) despite voluntary payment of duty by assessee equal to ...View More

Demurrage/rent charges waiver not automatic, allows 'prohibited goods' re-export subject to payment thereof

HC holds that assessee cannot re-export consignment of prohibited goods, i.e. health products barred u/s 22 of Food Safety and Standards Act, 2006, confiscated u/s 111(d) of Customs Act, 1962 (CA) wit...View More

Follows Division Bench ratio, allows CST reimbursement on inter-state EOU/SEZ purchase 

HC allows assessee’s writ, upholds benefit of CST reimbursement under Foreign Trade Policy (FTP) 2009-14 on inter-state purchases made from EOUs/SEZs/EHTP/STPI areas; Holds, issue no longer re-i...View More

Mould designing/tooling cost reimbursed by customer part of “sale-price”, SC ratio distinguished

HC holds that mould designing charges and tooling cost reimbursed to assessee by its customer for manufacturing automotive seating systems and components shall form part of “sale price” de...View More

Overrules CESTAT; Commissioner (Appeals) empowered to grant benefit of penalty reduction u/s 11AC

HC overrules CESTAT, upholds grant of reduced penalty option u/s 11AC of Central Excise Act by Commissioner (Appeals); Rejects Revenue stand that since matter pertained to clandestine removal of goods...View More

Absent statutory provisions, grant of 'warehousing charges' refund by CESTAT unjustified

HC overrules CESTAT, finds refund of ‘warehousing charges’ upon payment of redemption fine and penalty in respect of confiscated goods unjustified, absent provision in Customs Act or any o...View More

Interprets Rule 9(1); Allows manufacturer service tax credit against supplementary invoice & TR-6 challan 

HC allows CENVAT credit on the basis of supplementary invoice issued by service provider and TR-6 challan (pertaining to service tax paid under reverse charge mechanism) to manufacturer of pig iron, s...View More