Validity of Circular - The Board could not have issued the ...

Central Excise

September 30, 2013

Validity of Circular - The Board could not have issued the circular for rendering a decision of the Tribunal as irrelevant and nugatory - The remedy actually was to challenge and question the ratio in appropriate proceedings - HC

View Source

← Previous Next →

Validity of Circular - The Board could not have issued the ...

Central Excise

September 30, 2013

You may also like:

Validity of reopening of assessment u/s 147 - no notice u/s 143(2) of the Act was issued by the AO for taking case under scrutiny - The Tribunal meticulously examined...

Refund - fresh issue of SCN after decision of CESTAT in favor of assessee and remand back - the show cause notice that was again issued by a different Assistant...

Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect...

Rectification application u/s 254 - Tribunal not followed the decision on the identical facts by the Coordinate Bench which is confirmed by this Court - The Court...

RBI circulars on various issues relating to money laundering activities and issues relating to FII

Target Plus Scheme – validity of circular - circular dated 8 May 2007 quashed and set aside - HC

Jurisdiction powers to issue Reopening notice in metro city - It was established that the notice under Section 148 of the Act was issued by an Income Tax Officer (ITO),...

Power of CBIC to issue circular and delegate the functions of 'Proper officer' to issue Audit Report - The High Court held that the impugned circulars are intra vires...

Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is...

Rectification u/s 154 - The Assessee filed a rectification application, which was dismissed by the CIT(A) based on the assumption of Tribunal's adjudication on the issue....

Validity of reassessment proceedings - non-issue of the statutory notice u/s 143(2) - The Appellate Tribunal found that the AO had not issued the statutory notice under...

Valuation of imported goods - aluminium scrap - enhancement of value - The Tribunal referred to a previous decision where it was asserted that the appellant had agreed...

Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The...

Validity of policy decision - Imposing prohibition on export of Shark fins of all species of Shark - The rationality of the decision cannot be adjudged on a proof of...

Conversion of Free Shipping Bills to Drawback Shipping Bills - The Tribunal while passing the Final order has already taken into consideration the Board’s circular as...

Quick Updates: