M/s Quippo Energy Ltd. vs Commissioner of Central Excise Ahmedabad – II
SC · 19 September 2025
[2025] 9 S.C.R. 1110 : 2025 INSC 1130
Whether the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, valve and silencer would amou…
Bharat Petroleum Corporation Ltd. vs Commissioner of Central Excise Nashik Commissionerate
SC · 20 January 2025
[2025] 1 S.C.R. 1987 : 2025 INSC 84
Whether while computing excise duty under the Central Excise Act, 1944 on sale of petroleum products, price of the products can be considered as the sole consideration and whether the revenue was entitled to invoke exten…
Commissioner of Central Excise Mumbai – I vs M/s Morarjee Gokuldas Spg. & Wvg. Co. Ltd.
SC · 24 March 2023
[2023] 7 S.C.R. 887 : 2023 INSC 285
Central Excise Act, 1944 – S. 11A and S. 35E – Central Excise Rules, 1944 – Rules 9 & 49 – Whether the separate notice under Section 11A of the Central Excise Act is necessary for the recovery of the amount, when an erro…
Hewlett Packard India Sales Pvt. Ltd. 1123 a (Now Hp India Sales Pvt. Ltd.) vs Commissioner of Customs (Import), Nhava Sheva
SC · 17 January 2023
[2023] 1 S.C.R. 1123 : 2023 INSC 50
Central Excise Tariff Act, 1985 – Central Excise Act, 1944 – ss.4A and 4 – Appellants imported certain units of the ‘All-in-one integrated Desktop computer’ and classified them under ‘Tariff Item 8471 50 00’ as per the p…
Sansera Engineering Limited vs Deputy Commissioner, Large Tax Payer Unit, Bengaluru
SC · 29 November 2022
[2022] 9 S.C.R. 709 : 2022 INSC 1234
Central Excise Act, 1944: s.11B – Rebate of duty of excise – Limitation – Appellant, manufacturer of excisable goods exported goods on payment of excise duty between August, 2015 and October, 2015 and filed claims for re…
M/s Trimurthi Fragrances (P) Ltd. through Its Director Shri Pradeep Kumar Agrawal vs Government of N.C.T. of Delhi through Its Principal Secretary (Finance) & O
SC · 19 September 2022
[2022] 15 S.C.R. 516 : 2022 INSC 975
Tax/Taxation– Additional Duties of Excise (Goods of Special Importance) Act, 1957 – Central Excise Act, 1944 – Delhi Sales Tax Act, 1975 – Uttar Pradesh Trade Tax Act, 1948 – Tamil Nadu General Sales Tax Act, 1959 – Whet…
Commissioner of GST and Central Excise vs M/s Citi Bank N. A.
SC · 9 December 2021
[2021] 13 S.C.R. 424 : 2021 INSC 857
Central Excise Act, 1944 - ss. 35L(1)(b) – Finance Act, 1994 – 65B(44), 65(33a), 67, 68 – Service Tax on interchange Fee – An internal audit group of the Service Tax Commissionerate found that respondent-bank was receivi…
M/s. L. R. Brothers Indo Flora Ltd. vs Commissioner of Central Excise
SC · 1 September 2020
[2020] 10 S.C.R. 1043 : 2020 INSC 525
Customs Act, 1962 – Central Excise Act, 1944 – s.3 – Appellant, a 100% Export Oriented Unit (EOU) was engaged in production of cut flowers and flower buds – The 100% EOU is required to export all articles produced by it…
The Commissioner of Central Excise, Customs and Service Tax, Calicut vs M/s. Cera Boards and Doors, Kannur Kerala & Ors.
SC · 19 August 2020
[2020] 11 S.C.R. 471 : 2020 INSC 495
Central Excise Act, 1944 – s.4 amended in 2000 – Charging of excise duty – Method of valuation of excisable goods – In present cases arising out of similar facts, assesses allegedly undervalued the goods manufactured and…
Commissioner of Central Excise, Nagpur vs M/s Universal Ferro & Allied Chemicals Ltd. & Anr.
SC · 6 March 2020
[2020] 4 S.C.R. 116 : 2020 INSC 285
Central Excise Act, 1944: s.3(1) and its proviso, s.5(1) and its proviso – Job work – Export Oriented Unit (EOU) – Respondent is 100% EOU and engaged in manufacture/processing and clearance of Ferro Manganese and Silicon…
M/s. the Bombay Dyeing and Mfg. Co. Ltd. vs The Commissioner of Central Excise
SC · 9 December 2019
[2019] 17 S.C.R. 1057 : 2019 INSC 1338
Central Excise Act, 1944 – s.11A – If applicable to cases of provisional assessment – Appellant, engaged in manufacture of cotton and man-made fabrics, filed writ petitions inter alia seeking direction that excise duty i…
M/s. Unicorn Industries vs Union of India & Others
SC · 6 December 2019
[2019] 17 S.C.R. 1013 : 2019 INSC 1336
Central Excise Act, 1944 – Finance Act, 2004 – Finance Act, 2007 – Finance Act, 2001 – The High Court held that duties i.e. the levy of education cess, higher education cess and National Calamity Contingent Duty (NCCD) a…
M/s Bhuwalka Steel Industries Ltd. & Anr. vs Union of India & Ors.
SC · 5 December 2019
[2019] 15 S.C.R. 16 : 2017 INSC 265
Central Excise Act, 1944 – S.3A – Central Excise Rules, 1944 – r.96-ZP(3) – Hot Re-Rolling Steel Mills Annual Capacity Determination Rules, 1997 – r. 5 – Validity of r. 5 – The question before the Division Bench of Supre…
Commissioner of Central Excise, Haldia vs M/s. Krishna Wax (P) Ltd.
SC · 14 November 2019
[2019] 14 S.C.R. 579 : 2019 INSC 1246
Central Excise Act, 1944 – ss.3, 4, 6, 11A and 35L – Search conducted at the registered office and the factory premises of the Respondent by the officers of the Central Excise Commissionerate on the basis that the Respon…
M/s D.J. Malpani vs Commissioner of Central Excise, Nashik
SC · 9 April 2019
[2019] 6 S.C.R. 925 : 2019 INSC 478
Central Excise Act, 1944: s.4 – Assessable value – Dharmada, a charitable donation – Inclusion of, in the assessable value – Held: When an amount is paid as Dharmada along with the sale price of goods, such payment is no…
Commissioner of Central Excise and Customs, Bangalore vs M/s Jsw Steel Ltd.
SC · 9 April 2019
[2019] 6 S.C.R. 938 : 2019 INSC 478
Central Excise Act, 1944 – ss.4 and 11AB – Respondent manufactured Pig Iron and HR Coil Sheets, falling under Chapter 72, 1985 Act – While selling the goods, invoices were raised on the price of goods plus ‘Dharmada’, a…
Bajaj Auto Limited vs Union of India & Ors.
SC · 27 March 2019
[2019] 5 S.C.R. 139 : 2019 INSC 407
Central Excise Act, 1944 – Central Excise Tariff Act, 1985 – National Calamity Contingent Duty (NCCD), Education Cess and the Secondary & Higher Education Cess – Liability of – Appellantlimited company was exempted from,…
Commissioner of Central Excise, Indore vs M/s Grasim Industries Ltd.Through Its Secretary
SC · 11 May 2018
[2018] 6 S.C.R. 1099 : 2018 INSC 500
Central Excise Act, 1944 – ss.3 and 4 – Whether s.4 of the Central Excise Act, 1944 (as substituted with effect from 1-7-2000) and the definition of “transaction value” in clause (d) of sub-section (3) of s.4 are subject…
M/s. Rdb Textiles Ltd. vs Commissioner of Central Excise and Service Tax, Kolkata-Iv Commissionerate
SC · 13 February 2018
[2018] 1 S.C.R. 1007 : 2018 INSC 137
Central Excise Act, 1944 – Exemption Notification no.12/2011-CE dated 1.3.2011 and Notification no.30/2004 dated 9.7.2004 – Brand name of another unit – Jute bags manufactured by appellants and supplied to the PSUs, vari…
