West Coast Ingots (P) Ltd., Balaji Metals vs CCE and Ors.
Maintainability of writ petition-Lack of territorial jurisdiction of High Court-A writ petition against an order by the Settlement Commission in Delhi directing the petitioner to pay 10% interest on evasion of excise duty in respe [LexDoc Id : 306569]
HC (Delhi)
2006
Balaji Distilleries Ltd. vs Government of Tamil Nadu and Ors.
Amendment imposing penalty-Retrospective effect-An amendment act or a rule that had an effect of imposing penalty could not be made applicable retrospectively. Consequently, a fine could not be impo [LexDoc Id : 316186]
Triveni Chemicals Ltd. vs UOI and Anr.
Unjust enrichment-Amendment of s.11B of Central Excise Act 1944-The amendment made to s.11B of the Central Excise Act 1944 requiring the applicant claiming refund to prove that the incidence of duty had been borne [LexDoc Id : 305785]
