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 October 2012 Year 2012 This

Rebate – jurisdiction of Tribunal – exclusion of the ...


Appellate Tribunal lacks jurisdiction in central excise rebate matters; appeal entertained in error due to statutory limits.

October 9, 2012

Case Laws     Central Excise     HC

Rebate – jurisdiction of Tribunal – exclusion of the jurisdiction of the appellate Tribunal is expressly stated in the Statute - Tribunal was in error in entertaining the said appeal - HC

View Source

 


 

You may also like:

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

  2. 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...

  3. Determining the jurisdiction of appellate forum - jurisdiction of this Tribunal - The Tribunal refers to the legal precedent established in a Supreme Court case...

  4. Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

  5. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the impugned order. The Tribunal held that the Commissioner of Customs...

  6. Lack of jurisdiction of AO in issuing notice u/s.143 (2) - Change of residential address of the assessee - The Appellate Tribunal admitted the additional ground raised...

  7. 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...

  8. Rebate of duty on exports - Compound duty on Pan Masala Packing - Rule 14 - the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise...

  9. 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...

  10. Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)

  11. Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value...

  12. The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the...

  13. Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

  14. Contempt proceedings - The Tribunal (NCLT) and the Appellate Tribunal (NCLAT) have the same ‘jurisdiction’, ‘powers’ and ‘Authority’ in respect of contempt of it as the...

  15. Refund - Refund was sanctioned by the lower authority pending the audit objection - The Tribunal ought to have considered the contentions as urged on behalf of the...

 

Quick Updates:Latest Updates