ED coating to bumpers to extend shelf life does not amount to manufacture and hence value addition on account of such process is not chargeable to excise duty - Maruti Suzuki India Ltd vs CCE - 2015-TIOL-30-SC-CX.
Petition challenging Rule 9 of Customs Appeal Rules, 1982 regarding appointment of Ex-Government Officers as Authorised Representatives before CESTAT dismissed - Dilip Kumar vs UOI - 2015-TIOL-703-HC-KAR-CX.
Pre-deposit of 7.5% is not required in cases where lis commenced before date of amendment requiring deposit of 7.5% of disputed amount - Muthoot Finance Ltd vs UOI 2015-TIOL-632-HC-KERALA-ST.
There is no violation of Article 14 when Entry 16/Notification 25/2012-ST does not extend exemption to services provided by performing artist to film actors - Siddharth Suryanarayan vs UOI - 2015-TIOL-561-HC-MAD-ST.
By virtue of subsection (2A) of Section 86 tribunal is competent to entertain appeal on rebate claim filed by Central Excise Officer as per direction of Committee of Commissioners - CST vs Ambe International - 2015-TIOL-577-HC-MUM-ST.
Issue whether services consumed within the SEZ are exempt or taxable, would be having a relation to the rate of duty and hence appeal is not maintainable in Highcourt - CCE vs Credit Suisse Services (I) Pvt Ltd - 2015-TIOL-552-HC-MUM-ST.
Power to issue summons under Section 14 is not curtailed by fact that assesee had produced all relevant documents when called for by Department - Kunj Power Projects Pvt Ltd vs Commr of Customs - 2015-TIOL-645-HC-ALL-ST.
Application filed under VCES having effect of declaring a different value than what is disclosed in ST 3 is to be entertained by designated authority as made in accordance with scheme - Indokem Ltd vs UOI - 2015-TIOL-633-HC-MUM-ST.
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