Section 65(23) r.w.s. 66 of Finance Act, 1994 – Cargo Handling Services:

If activity is done for the Assessee’s own benefit and it is done within factory and is out of purview of Cargo Handling Services.

CCE V. Champdany Industries Ltd. [2013] taxmann.com 321 (SC)

It is well settled that unless the foundation of the case, is made out in the show cause notice, revenue cannot, in any court, argue a case not made out in its show cause Notice.

Suchitra Components Ltd. V. CCE [2008] 12 STT 25 – Supreme Court

The Hon’ble Supreme Court held that the circular which is oppressive in nature, should be applied prospectively, whereas the beneficial circulars should be applied respectively.

CIT V. Vegetable Products Ltd. [1973] 88 ITR 192 (SC)

Where there is no binding jurisdictional High Cout's decision, the one which is favourable to the assessee is to be followed. 

CCE V. Swastik Engineering 2011 (302) ELT 333 (Kar.)

In this case, the assessee has wrongly availed the Cenvat Credit. High Court held that the relevant date would be when the assessee wrongly utilized the Cenvat Credit. Within one year from that date, proceedings had to be initiated for recovery if in the opinion of the revenue, it was wrongly utilized or used. The Revenue could not invoke extended period of limitation. The Tribunal held that the department authorities were fully aware of the activities undertaken by the assessee by the assessee during the material period. The assessee had periodically filed returns relating to receipts of inputs and availment of Cenvat Credits. Authorities never raised objection to the assessee taking and utilizing credit during the material period for payment of duties on its final products. The High court held that the demand was barred by limitation. 

Midi Extrusions Ltd. (302) ELT 308 (Delhi Trib)

Relevant date for issue of show cause notice u/s. 11 of Central Excise Act, 1944 would not start from the date of Audit Objection. Adopting the said date as the relevant date, for the purpose of limitation, would amount to rewriting of the law.