# Karnataka High Court holds that the dues of a deceased assessee cannot be collected from his legal heir - CCE, Bangalore Vs Shri Dhiren Gandhi - 2012-TIOL-433-HC-KAR-CX.
# Delhi High Court holds that the Capital goods used for a period of 2 to 4 years cannot be stated to be sold “as such” capital goods and the appellant was not liable to pay excise duty in accordance with Rule 3(5) of CCR, 2004 when they removed the used capital goods - Harsh International (Khaini) Pvt Ltd Vs CCE - 2012-TIOL-446-HC-DEL-CX.
# High Court of Bombay holds that it would not be open to the appellate authority or the Court to direct the assessee to pay 25% penalty beyond the date stipulated in the first and the second proviso to Section 11AC - CCE, Mumbai Vs M/s Castrol India Ltd - 2012-TIOL-464-HC-MUM-CX.
# Bharti Airtel loses a high revenue case on Customs valuation - CESTAT holdsthat in the case of import of Telecom Hardware with software preloaded the value of software has to be included in Assessable Value - M/s Bharti Airtel Ltd Vs CC, Bangalore-2012-TIOL-746-CESTAT-BANG.
# CESTAT holds that there is no provision in Finance Act, 1994 to impose personal penalty on the Director - Shri Diwan Rahul Nanda vs. CCE- 2012-TIOL-688-CESTAT-MUM.
# CESTAT by majority holds that in Maintenance and Repair Services, the service provider is required to produce documentary proof specifically indicating the value of the said goods and materials so sold by them to claim the benefit of Notification 12/2003 – ST… Safety Retreading Company (P) Ltd Vs CCE, Chennai - 2012-TIOL-697-CESTAT-MAD.
# CESTAT holds that in Erection Commissioning or Installation Service, for claiming exemption under Notification 12/2003-ST there is no need that the invoice should indicate the value of the goods sold separately…Mehta Plast Corporation vs. CCE 2012 TIOL 616 CESTAT DEL.