Distant Horizon Orchard (P) Ltd. vs CCE and Ors.
Direction to pre-deposit: Non-consideration of existence of fraud, misrepresentation, etc. to invoke extended period-Justification of such invocation or of imposition of 100 percent penalty not considered, Pre-deposit directed without disclosing reasons, Impugned orders set aside-In an appeal against pre-deposit, the high court noted that appellate commissioner had cursorily considered the merits of the case. Whether there was [LexDoc Id : 472044]
UOI and Ors. vs Maharaja Shree Umaid Mills
Modvat credit: Effect of enactment of s.112 of Finance Act 2000-S.112 not having retrospective effect, Interest payable on wrongful availment of credit-Modvat credit of the duty paid on the use of high speed diesel oil was withdrawn by Notification issued on 16 March 1995 as well as a Trade Notice dat [LexDoc Id : 454436]
CCCE vs Indian Oil Corpn. Ltd.
Maintainability of demand raised under s.11D-Assessee treated as a dealer from initiation of proceedings till conclusion, Appeal dismissed-The tribunal had found that the demand raised by the revenue under s.11D of the Central Excise Act 1944 was not tenable. On appeal, the high court not [LexDoc Id : 461109]