Maharashtra Insecticides Ltd. vs CBEC
Activity held as not constituting manufacture: Adjudication attaining finality-Modification of statutory definition by CBEC impermissible, Issuance of show cause notice in light of Notification not holding field held unsustainable and quashed-An activity undertaken by the assessee had already been held to be not constituting manufacture by a competent tribunal and that adjudication had atta [LexDoc Id : 437766]
Shakthi Metal Industries vs CC
Classification of goods for levy of customs duty-Direction to send samples of goods to BIS-On the question whether the goods imported by the petitioner would fall under the category of secondary and defective galvanized coils, requiring the [LexDoc Id : 451807]
Zaki Ishrati vs CC and CE
Retraction of statement in form of telegram and affidavit filed in person before magistrate and sent to State CCE-Subsequent retraction not taking away effect of statement since retraction not addressed to officer to whom statement was given, Retraction treatable as representation or complaint to State CCE-The tribunal had found that the statement of one of the noticees was clearly incriminating in nature. He had sent retraction in the form of telegram a [LexDoc Id : 443315]
CC vs Hindustan Unilever Ltd.
Total quantity imported less than quantity permitted under advance licences: Quantity exported was more than the quantity imported-Objection raised after fulfillment of export obligation untenable, Notifications permitting use of excess imported material in manufacture and sale of goods under other licenses-Proceedings were initiated and by an order-in-original the duty with fine and penalty were confirmed on finding that total quantity imported was less [LexDoc Id : 437767]
