Home Highlights January 2013 Year 2013 This

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1. Revision application - rebate sanctioning authority - rebate claims under the provisions of Rule 18 of the Central Excise Rules, 2002 - Deputy Commissioner/Assistant...

2. Stay application for withholding refund - order has been passed by Commissioner of Central Excise (and not Commissioner of Central Excise (Appeals)) - refund to be...

3. Claim of Excise Department - Liability to pay Interest on principal amount - co. in liquidation - Claim of interest of the Department (Central Excise) dis-allowed - HC

4. Appeal before the Tribunal - Under Customs Act or Central Excise Act - Scope of the order passed by proper officer - demand in respect of import of goods at concessional...

5. Rebate claim - Cenvat credit reversed on depreciated value of imported capital goods (machinery parts) at the time of their export - Since the imported goods are not...

6. Filing of appeal before Commissioner (Appeals) - time limit - Commissioner of Central Excise (Appeals) was justified in dismissing the appeal as barred by time. - HC

7. Issuance of SCN by proper officer - incompetent authority of Jurisdictional Officer or not - it is unambiguous that the Board appointed the Commissioner of Central...

8. Recovery of erroneous refund - If the department was aggrieved by the refund order passed by the Assistant Commissioner, it was open for the department to file appeal...

9. Jurisdiction of Commissioner - - As per section 2(b) of the Central Excise Act CCE (Appeals) is also Central Excise Officer - no need to appoint CST, Mumbai as a Central...

10. Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

11. 100% EOU - Refund of excess self-assessed Excise duty - During the intervening period between the date of no objection certificate by the Central Excise Authorities and...

12. Penalty on directors - Rule 26 of the Central Excise Rules - Rule 26 is prima facie in excess of the Rule making power conferred under the Central Excise Act, 1944 - HC

13. Refund of Excise Duty, paid under protest - The refund claim is filed within one month after passing of the second Order-in-Appeal which is dated 27.02.2018. The claim...

14. Refund of CENVAT Credit - time limitation - Rule 5 of CENVAT Credit Rules itself clearly specifying that such refund claims would be subject to “such safeguards,...

15. Jurisdiction - Power to accord sanction for prosecution proceedings - Section 137 of the Customs Act, 1962 - there is valid appointment of the Commissioner of Central...