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Personal Ledger Account
Sale Value inclusive of Freight outward for Excise duty Assessment: CESTAT [Read Order]
August 28, 2024
EOU is required to Pay Excise Duty only by way of Cash and Cenvat Credit cannot be Utilized when Raw Materials/Inputs are Cleared: CESTAT [Read Order]
June 12, 2023
Payment of Duty for Iron Scrap paid by utilizing CENVAT Credit Account and the Refund through PLA: CESTAT allows Excise Duty Exemption [Read Order]
March 23, 2023
Balance in Personal Ledger Account is not ‘Excise Duty’, Limitation not Applicable: CESTAT allows Refund of PLA post-GST [Read Order]
July 6, 2022
Deposit in Profit & Loss Account is not ‘Duty’, Provisions of S. 11A of Central Excise Act does not Apply: CESTAT [Read Order]
March 24, 2022
Industrial Policies can’t Hit by Doctrine of Promissory Estoppel, says SC [Read Judgment]
April 23, 2020
SC Allows Income Tax Deduction on Excise Duty Paid in Advance in the Personal Ledger Account [Read Judgment]
November 27, 2017
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