Central Excise

Order traversing beyond SCN – a detailed note under Central Excise and Service Tax

Central Excise Central Excise duty is an indirect tax that is levied on the manufacturers of goods in India. Though there is no express definition of goods when it comes to levying the Central Excise duty, thus the definition of the same has been borrowed from the Sales of goods act 1930, which includes all

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CENTRAL EXCISE AND BRANDED GARMENTS

Excise duty is a tax which is attracted by the event of manufacture. It is levied only when such activity is a manufacture and is collected at the time of sale. Thus, it is applicable to readymade garments bearing a branded name on it. However, in case where articles are not bearing any branded name, Read More

REFUND UNDER RULE 5 OF CCR 2004 as a MANUFACTURER

Manufacturing is a process which includes conversion of a product into another by processing and assembling. Any person who conducts any such activities is a manufacturer and hence would be liable to pay duty. There various different types of refunds like that in case of exports of services,

Pecuniary Loss vs. Interest – under Central Excise and Service Tax provisions

The article will be dealing with the rate at which interest rate is applicable under central excise and service tax regime in case of default.Further the principle of pecuniary loss would be discussed as to the current stance of judiciary on the said principle and how the principle has become an evident need in Read More

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