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1. PAN India Jurisdiction - The definition of “Central Excise Officer” in Section 2(b) of the Central Excise Act, 1944 was made applicable for Section 73 of Chapter V of...

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

3. 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...

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

5. Jurisdiction - power of NCLT to appoint Special Officer - allegations and grievances among the management/ owners - Since the pleadings were pending and in order to...

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

7. Proper Officer - territorial Jurisdiction - Power to appoint 'proper officer' is with the Government u/s 3(2) read with section 5 - By way of circular, and notification...

8. 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...

9. Jurisdiction of Central Tax Officers - CGST officers - Notification

10. Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land,...

11. Jurisdiction - genuineness of transfer of Cenvat Credit to GST Tran-1 - competence of the Commissioner Appeal who has passed the impugned order on the ground that the...

12. Maintainability of appeal - Jurisdiction under service tax vs central excise - Revenue has filed the appeal under Section 84 of the Finance Act, 1994 and the said appeal...

13. Maintainability of appeal - time limitation - appeal filed before Commissioner (Appeals) after a delay of 11 months - More time has been taken by the department for...

14. Oppression and Mismanagement - The appellants are critical of the Special Officer appointed by the learned National Company Law Tribunal (who was appointed to ensure...

15. Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work...