CENTRAL
EXCISE SECTION
instruction.doc
Rebate
on goods manufactured in N-E and subsequent exports under Rule 18;
2007-TIOL-70-CESTAT-DEL.doc
+
jk story.doc
Judicial discipline
demands that single Member Bench must follow the larger bench decision
which is neither expressly nor impliedly overruled by any decision
of a higher forum;
2007-TIOL-69-CESTAT-MUM.doc
Cenvat Credit
– Appellant as a recipient of raw materials has no say on
the assessment taking place at the supplier’s end –
strong case for waiver of duty demand – Pre-deposit ordered
by Commissioner(A) waived;
2007-TIOL-68-CESTAT-DEL.doc
Modvat
credit - declaration under Rule 57G filed - Since assessee failed
to prove that the materials received in the factory are defective
/ sub-standard goods to be used as inputs, already declared under
Rule 57(1), credit cannot be allowed;
2007-TIOL-65-CESTAT-MUM.doc
Finalisation
of provisional assessment - refund claim - unjust enrichment - Stay
granted on Revenue's appeal;
2007-TIOL-63-CESTAT-AHM.doc
Excise
levy on MRP - Explanation 2 of Sec 4A on two MRPs - Goods cleared
with pre-revised MRPs, after keeping Revenue intimated about the
revision, to be assessed at the pre-revised rate;
2007-TIOL-62-CESTAT-MUM.doc
Commissioner
has re-quantified demand on his own without giving an opportunity
to the appellants to controvert the same - Principles of natural
justice violated - Matter remanded;
SERVICE
TAX SECTION
2007-TIOL-66-CESTAT-DEL.doc
ST
- Procurement of orders and collection of payments not covered under
C & F Service - Recovery stayed;
2007-TIOL-64-CESTAT-BANG.doc
Excise
levy on MRP - Explanation 2 of Sec 4A on two MRPs - Goods cleared
with pre-revised MRPs, after keeping Revenue intimated about the
revision, to be assessed at the pre-revised rate;
CUSTOMS
SECTION
2007-TIOL-67-CESTAT-MUM.doc
COD –
Appellant arrested and detained for a period of one year under COFEPOSA
– Delay of 21 days in filing the appeal condoned;
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