CCE vs Sony Music Entertainment India (P) Ltd.
Activity of packing imported CDs in a jewel box whether manufacture-CDs complete and finished when imported, Activities not amounting to manufacture-The high court, on a question whether the activity of packing imported compact discs in a jewel box along with inlay card would amount to manufacture [LexDoc Id : 379909]
Inductotherm India (P) Ltd. vs UOI and Ors.
Exemption from duty: Observations of Commissioner (Appeals)-Order of higher forum available in assessees own case-The high court held that judicial propriety demanded that when there was an order of higher forum available in the assessee’s own case, the same had t [LexDoc Id : 378284]
Sudha Ramachandran vs UOI
Refund application: Return of application not amounting to disposal of application-Interest payable only on amounts ordered to be refunded, Question of payment of refund arising only if application allowed and refund order passed-The return of refund application could not be treated as a disposal of that application under law. The authority concerned had got a duty to consider [LexDoc Id : 421174]
HC (Kerala)
2009
Asstt. Executive Engineer, PCC Poles vs CCE
Doctrine of unjust enrichment-Applicability of doctrine even to cases of captive consumption-Doctrine of unjust enrichment was applicable even to cases of captive consumption. [LexDoc Id : 396759]
CCE vs Freeman Measure (P) Ltd.
Default in discharging monthly excise duty liability: Amount due paid just after 30 days and within two months for each respective instance-Forfeiture of facility to pay the dues in monthly instalments for a period of two months, Two months period to necessarily run concurrently since order for each instance being a common order-The respondent had defaulted in discharging the monthly excise duty liability. Five different show cause notices were issued alleging contravention of [LexDoc Id : 391427]
