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Central Excise - Articles By: DEV KUMAR KOTHARI |
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APPEAL ORDER NOT UPLOADED ON PORTAL PHYSICAL APPEAL WITH COD ALLOWED
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By: - DEV KUMAR KOTHARI
Dated:
January 6, 2022
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DEV KUMAR KOTHARI
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Fabric cut into Dhoties – no manufacture – confirms the Supreme Court.
1 Comment
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By: - CA DEV KUMAR KOTHARI
Dated:
July 30, 2016
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CA DEV KUMAR KOTHARI
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Case of Nirma Ltd on valuation of Excisable goods- a study of recent judgment of the Supreme Court and related judgment of Tribunal passed ten year ago.
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By: - CA DEV KUMAR KOTHARI
Dated:
November 19, 2015
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Case of un-necessary litigation till Supreme Court on aspect of Export obligations.
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By: - CA DEV KUMAR KOTHARI
Dated:
April 11, 2015
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Baggase is an agricultural waste emerged in process of manufacture of sugar- baggase is not a manufactured exempted item- CE circulars held invalid.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
January 30, 2013
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Excise duty to be included in value of closing stock only if related excise duty has been debited in accounts- matching principal to be followed- a discussion in view of recent judgments.
3 Comments
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By: - C.A. DEV KUMAR KOTHARI
Dated:
October 5, 2012
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Un-necessary litigation with gross negligence by revenue- a serious concern. Avoid un-necessary litigation to stop brain drain.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
March 26, 2012
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Cables held not part of wind mills – a weakly presented case lost before the Supreme Court in case of Nicco Corporation Ltd.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
September 26, 2011
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Manufacture for captive use – notes in audited account used as valid evidence against appellant company even for extended period.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
May 18, 2011
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Exemption in respect of coal and some coal products from Education cess and Higher Education Cess.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
June 30, 2010
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Central Excise- e- payments and e-filing will increase from new Financial Year.
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By: - C.A. DEV KUMAR KOTHARI
Dated:
February 23, 2010
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No deemed manufacture in some cases as per recent circular of 16th December 2009
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By: - C.A. DEV KUMAR KOTHARI
Dated:
December 20, 2009
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Manufacture - Sliced, scented and sweetened betel nut does not involve manufacture - Supreme Court.
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By: - DEV KUMAR KOTHARI
Dated:
June 22, 2008
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Pre-deposit- reduction of amount earlier directed - consideration of humanitarian and other grounds
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By: - DEV KUMAR KOTHARI
Dated:
June 11, 2008
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