Fork in the Road: The Curious Case of Bifurcated Jurisdiction in Indirect Tax Appellate Structure
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28
Central Excise Duty
P&H HC | Entitlement to compensation on general principles for inordinate delay in receiving monies due; Interest on refund of excise duty granted
Punjab and Haryana High Court: The Division Bench of Ajay Tewari and Pankaj Jain, JJ., contemplated the appeal where the interest on
CESTAT | Does Rule 4(5)(a) of Cenvat Credit Rules, 2002 cover the return of waste and scraps and is it subject to Central Excise duty? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed aggrieved by the order-in-original
CESTAT | Whether there can be a claim of exclusion of the freight amount from arriving at the assessable value for the purpose of payment of central excise duty; Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) allowed