Assessee cannot be burdened with demurrage and detention charges when detention is not on account of fault of petitioner - Shri Lakshmi Steels V UOI - 2016 TIOL 3106 HC P& H CUS.
Assessment of liability without Show cause notice under Section 28 does not vitiate entire assessment proceedings - Jai Balaji Industries Ltd V Dy. Commr of Customs - 2016 342 ELT 162 Cal.
Availment of credit by manufacturer not to affect right of merchant exporter to endorse and transfer DFIA licence in favour of third parties - SESA International Ltd V DGFT - 2016 342 ELT 481 Cal.
Declaration of Rule 5A (2) regarding audit as ultra vires does not affect the legality of show cause notice issued on basis of materials gathered during such audit - Rategain Travel Technologies Pvt Ltd V UOI - 2016 45 STR 493 Del.
Process of affixing labels with correct MRP on goods returned not covered under deemed manufacturing process - CCE V Ranbaxy Laboratories Ltd - 2016 342 ELT 226 H.P.
Assessee cannot selectively accept portion of order of settlement commission and dispute correctness of other portions of order which is not favourable to them - Fitness One Group India Ltd V Settlement Commission - 2016 TIOL 3097 HC MAD CX.
Prescribed form of document for availing credit is merely a prima facie proof, even in absence of such prescribed form, credit is eligible if assessee can prove that transaction is genuine and tax has been paid to selling dealer - Avdesh Tracks Pvt Ltd V State of Punjab - 2016 342 ELT 513 P & H.
Oil cess is included in excise duty for the purpose of levy of education cess and SHE cess - UOI V Cairn Energy India Pvt Ltd 2017 345 ELT 17 Raj.