2013 (6) TMI 443 - ALLAHABAD HIGH COURT
Commissioner, Central Excise Versus M/S Kisan Sahakari Chini Mills Ltd.
Duty on bagasse - wastage - held that:- It has been settled by the Division Bench of this Court in Balrampur Chini Mills Ltd. vs. Union of India and others [2013 (6) TMI 116 - HIGH COURT OF ALLAHABAD] by order dated 18.05.2012 that bagasse is a wast ......
2013 (6) TMI 442 - CESTAT AHMEDABAD
Schott Glass India Pvt. Ltd. Versus CCE Vadodara
Cenvat Credit - Penalty - Input services received prior to 10.09.2004 - Scope of Rule 15 of CCR - Held that:- strong force in the contentions raised by the appellant that division Bench of the Tribunal in the case of Balrampur Chini Mills Ltd (2012 ......
2013 (6) TMI 441 - CESTAT AHMEDABAD
Shri Khatu Shyam Industries and others Versus CCE Vapi
Excess stock of stock found during search and seizure - raw material, finished goods and scrap - confiscation - redemption fine - Penalty - Held that:- there being no dispute as to finished goods and scrap being present in the factory premises unacco ......
2013 (6) TMI 440 - CESTAT AHMEDABAD
CCE Surat Versus Gujarat Reclaim & Rubber Products Ltd.
CENVAT Credit - Export - Refund - Service Tax paid on Clearing & Forwarding charges (CHA charges) for export. - place of removal - Held that:- the ground of appeal raised by the Department are incorrect in as much as a series of judgments of the Trib ......
2013 (6) TMI 439 - CESTAT NEW DELHI
M/s. Hindustan Zinc Ltd. Versus CCE, Jaipur
Cenvat / Modvat Credit - denial of credit for non-filing of 57F declaration - Held that:- there is no dispute about submissions of duty paying documents to the Revenue along with the returns filed by the appellants. The Revenue is also unable to fin ......
2013 (6) TMI 436 - GUJARAT HIGH COURT
COMMISSIONER OF C. EX. & CUSTOMS VERSUS RADHA MADHAV CO. LTD.
Maintainability of appeal - Clandestine removal and undervaluation - appeal by revenue against judgment taken in RADHA MADHAV CORPORATION LTD. Versus COMMISSIONER OF C. EX., DAMAN [2013 (6) TMI 395 - CESTAT, AHMEDABAD] - Held that:- Since the assesse ......
2013 (6) TMI 413 - GUJARAT HIGH COURT
COMMISSIONER OF C. EX., CUS. & SERVICE TAX Versus V. V. F. LTD.
Penalty u/s 11AC - no allegation with supporting evidence regarding suppression of facts, misdeclaration, fraud or collusion, etc. - Held that:- Tribunal was perfectly justified in observing that even in the show cause notice there were no allegati ......
2013 (6) TMI 412 - CESTAT AHMEDABAD
M/s. USV Ltd. Versus CCE Daman
MRP Based valuation - section 4A - stay - formulations/ medicines - period of limitation - held that:- as the appellant is required to print the retail sale price on the product under the DPCO. At the same time, we find that the regulation 15 of the ......
2013 (6) TMI 411 - CESTAT AHMEDABAD
PRINT-N-PACK PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD
Classification of the product Sugar Cone placed in Aluminium foil cone - manufacturing sugar cones for filling the ice-cream - Held that:- The aluminium foil cone when cleared separately, are undisputedly are being classified by the appellant unde ......
2013 (6) TMI 396 - CESTAT AHMEDABAD
M/s. Mangalam Drugs & Organics Limited Versus Shri S. J. Vyas, Advocate
Cenvat Credit - Input services - service of C & F agent - post removal activity - Held that:- Whether we consider the services as of C & F Agent or Commission agent, according to the decision of the Tribunal in the case of Lanco Industries Limited [ ......
2013 (6) TMI 395 - CESTAT, AHMEDABAD
RADHA MADHAV CORPORATION LTD. Versus COMMISSIONER OF C. EX., DAMAN
Clandestine removal and under-valuation of goods - Demand based on statement - corroborative evidence - Majority Decision - Cleaner of films/sheets in the guise of Lay Flat Tubing (LFT) - Held that:- The impugned order of demand has relied upon the ......
2013 (6) TMI 394 - CESTAT BANGALORE
M/s ANDHRA CEMENT LTD VERSUS CCE, GUNTUR
Cenvat Credit - Input Services - GTA - Outward transportation - Held that:- . The expression "up to the place of removal" has a clear and absolute meaning beyond the pale of doubt. In the present case, the final product was cleared from the place of ......
2013 (6) TMI 393 - CESTAT BANGALORE
M/s Agarwal Steel Structures India Pvt. Ltd. Versus Commissioner of Central Excise, Hyderabad
Requirement to make pre-deposit equal to 50% - Appeal was dismissed for non deposit - Cenvat Credit - MS Angles, Channels and H.R. Plates - Extended period of limitation - Held that:- Commissioner (Appeals) to dispose of the assessee’s appeal (filed ......
2013 (6) TMI 392 - CESTAT AHMEDABAD
COMMISSIONER OF CENTRAL EXCISE, SURAT-II VERSUS M/s HIKAL LTD
Refund of excess duty paid - unjust enrichment - Held that:- It is undisputed that the respondent is not liable to pay 4% SAD on the clearances of the goods to DTA on which VAT/CST is levied. On being pointed out, the respondent informed the purchase ......
2013 (6) TMI 391 - CESTAT NEW DELHI
M/s. Capston Rubber (India) Versus CCE, Kanpur
SSI Exemption - notification No. 8/2003 dated 1.3.2003 - Period of limitation - declaration filed for the year 2003-2004 on 14.4.2004 - Held that:- appellants have declared the value of dutiable as also exempted final product, total of which exceed ......