cbecorders80.doc
Coimbatore's addl charge to Bangalore CC + OSD to Member (L & J); rlt079-Part2.pdf + rlt079-Part2.pdf
Headnotes
of latest RLT case laws;
CENTRAL
EXCISE SECTION
2007-TIOL-352-CESTAT-DEL.doc + limestone story.doc
SC ruling in Birla Corporation has to be seen as a secular ruling - Credit is available in respect of lubricating oil used in dumpers used for transporting limestone from mines to cement factory; 2007-TIOL-350-CESTAT-BANG .doc
Central Excise - Refund - Interest - In view of the settled decisions, interest and interest on interest allowed;
2007-TIOL-349-CESTAT-DEL.doc
+ trademark
story.doc
Trademark
of company registered with effect from back date and this evidence
in favour of the appellant is not disputed - During the period covered
by the show cause notice the trade mark stood registered in the
name of the appellant - It cannot therefore be said that the appellant
was manufacturing goods in the name of brand name owned by any other
person;
2007-TIOL-348-CESTAT-DEL.doc
Fortnightly
facility of payment of duty – since in one case the due date
fell on a Sunday, the payment was made on the next working day &
the in another case, the bank had accepted the payment on 31st March
but accounted the same on 2nd April, appellant cannot have said
to have defaulted for more than three times – forfeiture order
set aside;
SERVICE
TAX SECTION
2007-TIOL-346-CESTAT-DEL.doc
ST
- Warehousing service - Is supervision charges includible in value
of cargo handling charge for service tax? - Stay granted ;
CUSTOMS
SECTION
2007-TIOL-351-CESTAT-MAD.doc
Customs - Appeal- An application for rectification cannot be maintained against an interim order;
2007-TIOL-347-CESTAT-MAD.doc
EOU
- When duty demand is not sustainable, imposing of penalty and confiscation
of goods does not arise ; |