State Government challenging levy of service tax by Union Government on certain service activity through adjudication cannot avail alternate remedy of civil suit as well as Doctrine of Election would apply in favour of case contested in adjudication - State of Rajastan V UOI - 2016-TIOL-171-SC-ST.
When voluntary disclosure scheme is floated, prescribing conditions, no further leniency can be shown by Court interfering with compliance of conditions - Manpreet Engineering and construction company V UOI - 2016-TIOL-124-SC-ST.
In absence of any provision under Excise law to recover drawback on non receipt of export proceeds, Rule 16A of Drawback rules cannot be applied retrospectively for recovery - Surinder Singh V UOI - 2016 340 ELT 97 S.C.
Assessee after having opted for settlement to settlement commission cannot be permitted to dissect order of such settlement commission with a view to accept what is favourable and reject what is not - Hi Design V CCE - 2016-TIOL-2532-HC-MAD-CX.
Credit can be availed on basis of Advise of Transfer issued by Head office for transferring excise duty paid on inputs and capital goods - CCE V Bharat Sanchar Nigam LTd 2016-TIOL-2597-HC-RAJ-CX.
In the guise of ROM, the entire complexion of order cannot be changed by enhancing penalty imposed in earlier order and levying interest not ordered earlier – CCE&C, Calicut V Capt. K.P. Dinakaran - 2016 (44) STR 374 (Ker).