Sales by EOU in DTA without permission of Development Commissioner are to be assessed under Section 3 (1) of Central Excise Act,1944 - Sarla Performance Fibers Ltd V CCE - 2016 TIOL 82 SC CX.

 Any statement made before Central Excise Officer would be admissible in evidence only by following procedure specified under Section 9D of Central Excise Act, 1944 - Ambika International V UOI - 2016 TIOL 1238 HC P&H CX.

 Tribunal has no discretion to reject but admit appeals where amount of lis is below two lakhs if dispute pertains to rate of duty or valuation  - Roots Multiclean Ltd V CESTAT - 2016 336 ELT 25 Mad.

 When manufacturer is located in one State and adjudicating and appellate authorities are in different State, writ challenging validity of order is to be filed at location of such original and appellate authority - Adani Power Limited V UOI - 2016 336 ELT 297 (Guj.)

 Issuance of corrigendum to show cause notice by investigating agency after settlement application had been admitted is not sustainable being contrary to statutory provisions - Amit Sirohi V DRI, New Delhi - 2016 336 ELT 201 (Del.)

 Absence of allegation of fraud, collusion etc in show cause notice issued prior to 11.05.2001 under Section 11AB cannot be set right by subsequent communication referring to amended section 11AB - Archana Spinners Ltd V Deputy Commr of CE - 2016 336 ELT 45 Mad.

 High Court directs appropriation of excise duty paid under service tax accounting code by mistake towards excise duty payment - Falah Steel V UOI - 2016 TIOL 1205 HC AHM CX.

 Provision of Section 11B is not attracted to refund of education cess and secondary education cess paid on Oil cess as Oil cess is not duty of excise - Joshi Technologies International V UOI - 2016 TIOL 1240 HC AHM CX.

 When an established classification is changed, burden is on Department to adduce proper evidence to justify change - Sanwar Agarwal Vs. Commr.of Customs - 2016 336 ELT 42 (Cal.).

 Demurrage charges are not payable by importer when delay is due to Customs - Continental Carbon India Ltd V UOI - 2016 TIOL 1163 HC ALL CUS.

 Order of adjudicating authority denying request for cross examination is an appealable order under section 129A of Customs Act - Abdul Khader V CESTAT - 2016 336 ELT 389 Ker.

 Amendment introduced to Section 35F of the Act with effect from 6.8.2014, is applicable to proceedings initiated before the date of coming into force of the amendment - Dream Castle V UOI - 2016 TIOL 1009 HC MAD ST.

 Rule 5A(2) to the extent it authorises Department to seek production of documents specified therein is ultra vires Finance Act and is therefore struck down - Mega Cabs Pvt Ltd V UOI - 2016 TIOL 1061 HC DEL ST.

 Writing articles for newspapers and sports magazines or anchoring TV Shows are not taxable under Business Auxiliary Service or Business Support service - Sourav Ganguly V UOI - 2016 TIOL 1283 HC KOL ST.

 SEZ unit of assessee providing business support service to DTA but not charging anything for such service is not liable to pay service tax - Commr V L & T - 2016 TIOL 1337 HC AHM ST.

 High Court orders transfer of VAT collected by mistake in place of service tax on sale of SIM Cards to be transferred to Central government for adjusting towards service tax demand - Idea Cellular Limited V UOI - 2016 42 STR 823 (P&H).

 Requirement to pay interest on delayed refund cannot be waived even when amount of refund due to the assessee had already been transferred to consumer welfare fund - Purnima Advertising Agency Private Limited V UOI - 2016 42 STR 785 (Guj.) 

 Mere non imposition of penalty is no ground for not invoking extended period - A.S. Transport V CESTAT - 2016 42 STR 957 Mad.

 High Court order on validity of statutory provisions applies in rem - CCE V Surat Tennis Club - 2016 42 STR 821 (Guj).

 Time limit under VCES cannot be extended through writ jurisdiction - Annai Consultancy V Supdt of Central Excise - 2016 TIOL 1358 HC KERALA ST.