Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Rule 8(3A) is ultra vires of Article 14 on the ground of ...

Central Excise

May 19, 2015

Rule 8(3A) is ultra vires of Article 14 on the ground of arbitrariness. - all the proceedings initiated by the Department in respect of the respective assessees, invoking the said rule by demanding duty along with interest by denying the benefit of CENVAT credit have to be necessarily set aside - HC

View Source

 


 

You may also like:

  1. SERVICE TAX ON REIMBURSEMENTS IS ULTRA VIRES - Article

  2. Constitutional validity of Section 13(8)(b) read with Section 8(2) of the IGST Act - Supply of intermediary services as intermediary to his overseas customers - Neither...

  3. MEIS scheme - conversion of the EPCG shipping bill into the EPCG­ cum­ Drawback shipping bill - Since in the present case, the amendment of shipping bills by converting...

  4. Rate of VAT - spirit / liquor - vires of Article 14, 19 and 265 of the Constitution - Merely on assumption that the procedural irregularity may occur, a statutory...

  5. Vires of Rule 8(3A) of the Central Excise Rules, 2002 - At least four different High Courts have struck down the constitutional validity of Rule 8(3A) of Central Excise...

  6. Validity and applicability of 'income computation and disclosure standards' (“ICDS”) issued by CBDT - scope of validation laws - Specific ICDS have been struck down as...

  7. MAT - Retrospective amendment to section 115JB by the Finance (No. 2) Act, 2009 - the amendment made is not ultra vires or unconstitutional. - HC

  8. Constitutional Validity - West Bengal Excise (Change in Management) Rules, 2009 - Changes in the Board of Directors - The inevitable conclusion must be that clause (d)...

  9. Valuation - Constitutional Validity - supply of construction service - Exclusion of value of land - a mandatory fixed rate of deduction of 1/3rd of total consideration...

  10. Validity of Policy Circular - SFIS Scheme - Since the said Circular does not take away the benefits that have accrued on the basis of the SFI Scheme prior to the...

 

Quick Updates:Latest Updates