2026-VIL-785-GUJ-CE
  1. Home
  2. 2026-VIL-785-GUJ-CE

CENTRAL EXCISE High Court Cases

Central Excise - Manufacture - Scope of remand by CESTAT - Petitioner filed appeals before CESTAT challenging levy of excise duty on activity of putting together components of CNG/LPG kit and packing such parts in a box and selling such items under description of automobile conversion kit - CESTAT after hearing the parties on merits, held that the Appellant is entitled to benefit of duty price and remanded the matter to adjudicating authority for re-quantifying the demand, without examining whether the levy of duty itself was justified - Whether the CESTAT can remand the matter for quantification when the levy of the duty itself was contested on merits by citing legal precedent - HELD - When the Appellant contests the levy of excise duty on merits before CESTAT by placing reliance on judgments and legal precedent, the CESTAT cannot ignore the vital aspect that the levy of duty itself was contested on merits and remand the matter merely for quantification. The remand directing the adjudicating authority to quantify the demand without examining the quintessential issue about whether the levy of duty was justified is uncalled for and arbitrary. The CESTAT ought to have restrained itself in remanding the matter for quantification when the levy of duty itself was contested on merits by citing legal precedent - The impugned order of CESTAT is quashed and set aside. The matter is remanded to CESTAT to decide the appeals afresh on merits after hearing the parties – The petition is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?