Extended period of limitation is not invokable when issue in dispute was entangled in judicial battle and that assesee did not take license because of such confusion - Kiran Ispat Udyog Vs. CCE - 2015 321 ELT 182 S.C.
Separate Penalties are not imposable on sole proprietorship firm and proprietor - CCE Vs. Gyanchand Jain - 2015 321 ELT 199 Bom.
Ordinarily writ petition would not lie against issuance of summons - Addl. Director General Vs. J.K.S. Air Travels - 2015 321 ELT 213 (Mad.)
When provisional assessment is finalised and dropped under Rule 9B (5) of Central Excise Rules, higher differential duty can only be demanded through a corrigendum to Show cause notice and not through appeal under Section 35E(4) - CCE Vs. Tablets India Ltd - 2015 TIOL 1554 HC MAD CX.
Amounts erroneously refunded cannot be recovered by an appeal under Section 35E in absence of a show cause notice for recovery of such amount - CCE Vs. Pricol Limited - 2015 39 STR 190 (Mad.)
Order of rejection of declaration filed by designated authority against VCES application is an appealable order under Section 85 of Finance Act 1994 - Narasimha Mills Pvt Ltd Vs. CCE (Appeals) - 2015 TIOL 1504 HC MAD ST.
Mere pendency of appeal before Supreme Court does not take away the binding effect of a High Court decision - CCE Vs. Philips Carbon Black Ltd - 2015 39 STR 7 (Guj).
Tribunal has no power to dismiss the appeal filed on recommendation of Committee of Commissioners under Section 86 (2) on the ground that no meeting of Commissioners took place, or that, there were no independent reasons recorded by the Committee of Commissioners - CST Vs. Japan Airlines International Co Ltd - 2015 TIOL 1645 HC DEL ST LB.
Erection of temporary tents etc. in the Mela area during the Magh Mela season is for religious congregation and hence not liable to service tax under Mandap Keeper Service - Lallooji and Sons Vs. Officer In Charge Magh Mela - 2015 TIOL 1696 HC ALL ST.
Delay beyond period of 30 days over and above statutory period of 60 days under Section 35 of Central Excise Act cannot be condoned - Panoli Intermediate India Pvt Ltd Vs UOI - 2015 TIOL 1556 HC AHM CX LB.
Mandatory pre-deposit of 7.5% under amended Section 35F of the Central Excise Act, 1944. In the light of decisions by the High Court of Kerala and Andhra Pradesh, it is held - as the amended provisions of the Act are not given retrospective effect as of from an anterior date, it has been construed that the amended provisions are prospective - Fifth Avenue Sourcing Pvt. Ltd. Vs Commissioner of Service Tax, Chennai - 2015 TIOL 1592 HC MAD ST.
Remission of duty on final products does not warrant reversal of credit availed on inputs - CCE Vs. Joy Foam Pvt Ltd - 2015 TIOL 1509 HC MAD CX.
Editor's Note: Provision to reverse credit on inputs has since been brought under Rule 3(5C) of CCR, 2004.