CENTRAL
EXCISE SECTION
2007-TIOL-731-CESTAT-AHM.doc + icecream story
Ice cream cone containers made from Printed Aluminium foils classifiable under sub-heading of 7616.90 of CETA :Cestat ; 2007-TIOL-729-CESTAT-DEL.doc
Independent textile processor under compounded levy scheme - since the application under rule 96ZNA was rejected on 1.10.2001, the duty payable under Section 4 has to be adjusted against the total duty paid under compounded levy scheme for the period from 1.5.2001 to 1.10.2001 - duty can not be demanded for one month where there was short payment when duty was paid in excess during other months :Cestat ;
2007-TIOL-727-CESTAT-BANG.doc
Central Excise - Valuation - The activity of Printing was carried out subsequent to the clearance and at a place out side the factory - The value is not includible:Cestat ;
2007-TIOL-726-CESTAT-BANG.doc
Central
Excise - Refund - When assessee issues credit notes then they are
not eligible for refund - order passed by Commissioner (Appeals)
is not legal and proper :Cestat ;
SERVICE
TAX SECTION
2007-TIOL-730-CESTAT-DEL.doc
ST - GTO Service - Refund claimed in the light of L H Sugar case - Revenue rejects - Assessee not eligible for refund in view of retrospective amendment of provision of Sec 71A and it cannot stake claim for windfall gain arising out of mistake of the legislature - Assessee's appeal dismissed :Cestat ;
2007-TIOL-728-CESTAT-AHM.doc
Commissioner of Customs can adjudicate the case where duty has been demanded under Section 72 of the Customs even if it is admitted that under Section 72 the proper officer is the Central Excise officer incharge of the 100% EOU :Cestat ; 2007-TIOL-725-CESTAT-DEL.doc
ST - GTO Service - SCN issued for recovery of tax under Sec 73 - In view of SC decision in the case of L H Sugar, a notice under Section 73 cannot be resorted to for recovery of tax not paid during the relevant period
:Cestat ;
CUSTOMS
SECTION
2007-TIOL-728-CESTAT-AHM.doc + EoU Story.doc Commissioner of Customs can adjudicate the case where duty has been demanded under Section 72 of the Customs even if it is admitted that under Section 72 the proper officer is the Central Excise officer incharge of the 100% EOU
. :Cestat ;
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