201608.02
0
0

Simplified Central Excise Norms for Jewellery Sector

Simplified Central Excise Norms for Jewellery Sector  The Ministry of Finance has come out with an office memorandum to circulate a press release of 13th July 2016 for informing the “Simplified Central Excise norms for jewellery sector notified” to Jewellery Sector. The purpose was to inform the procedures, applicability of Excise Duty and exemption on articles of jewellery….

201511.21
0
0

Deemed Exports Allowed Under Notification No. 44/2001-C.E(N.T)

Facts  The appellant, an advance licence holder, procured intermdiate goods without payment of duty from another advance licence holder under Notification No. 44/2001-C.E (N.T) dated 26.06.2001 as amended by 23/2009 -C.E (N.T) dated 25.09.2009 . The manufactured goods out of the same was  cleared to ICB against Notification No. 108/95-CE dated 28.08.95 . Dispute The…

201510.21
0
0

Mandatory Deposit for An Appeal Vs Lis prior to 06.08.2014  – An Analysis under Different High Court’s order

An endless era of interpretations & litigations started with the substitution of new Section 35F of CEA,1944 w.e.f 06.08.2014. Intention of New Section 35F The intention of such a change was aired by Finance Minister during F.Y Budget 2014 as below : “252. To expedite the process of disposal of appeals, amendments have been proposed…

201509.24
0
0

Board Circulars contrary to the judgements of Hon’ble Supreme Court Become Non-Est In Law

F.No.96/90/2015-CX.1 Government of India Ministry of Finance, Dept. of Revenue Central Board of Excise and Customs New Delhi dated the 21.09.2015 To Principal Chief Commissioner / Chief Commissioner of Central Excise, Service Tax and Customs (All), Principal Commissioner of Central Excise, Service Tax and Customs (holding charge of Chief Commissioner) (All), Web-master, CBEC Madam/sir, Subject:…