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TMI - 209640 - CESTAT, MUMBAI
Jamal Bakery Versus Commissioner of Central Excise, Mumbai-II
SSI - Applicant manufacturing cakes and pastries under brand name kwality subsequently named changed to Jamal bakery - Revenue argued brand name kwality do not belong to applicant - non compliance of Section 35F appeal dismissed - Held That:- Case re......
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TMI - 209639 - CESTAT, NEW DELHI
M/s. Vikrama Prasad Vinod Kumar Versus Commissioner of Central Excise, Allahabad
Manufacturer of gutka Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 introduced vide Notification No. 30/2008-CE (NT) dated 1.7.2008 letter dated 01.07.08 stating stoppage of production, received in the Ra......
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TMI - 209638 - CESTAT, DELHI
Commissioner of Central Excise. Versus M/s. Sham Udyog Ltd. Shri Jai Prakash, Director
Penalty - whether the respondent company and its Director are liable to penalties - shortage of stock - Director of the respondents company admitted the shortage and stated that the goods found short were sold by them to the various buyers in the ope......
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TMI - 209637 - CESTAT, NEW DELHI
M/s Karam Industries Versus CCE, Chandigarh
SSI exemption - Penalty u/s 11AC - Limitation - Used the brand name of third parties - CCE, Chandigarh-I vs. Mahaan Dairies (2004 -TMI - 46929 - SUPREME COURT OF INDIA) - the appellant parties have used the brand name KARAM which belonged to a third......
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TMI - 209636 - CESTAT, AHMEDABAD
CCE Ahmedabad Versus M/s Ashima Denims
Undervaluation - Rule 6(b)(ii) of Central Excise Valuation Rules, 1975 - Valuation on the basis of comparable goods - circular No.692/08/2003-CX, dt.13.2.03, - held that:- if the price is to be arrived at on the basis of the cost of production, the o......
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TMI - 209635 - CESTAT, DELHI
CCE, Lucknow Versus M/s Kuchchal Chemicals Ltd.
Clandestine Removal - Shortages of goods - Proof - Clandestine removal has been accepted by the party inasmuch as they have not contested the duty demanded. - It is fairly evident that this respondent is not an assessee who accounts all goods manufac......
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TMI - 209633 - CESTAT, MUMBAI
Godrej & Boyce Mfg. Co. Ltd. Versus CCE Mumbai II
Central Excise Valuation - on account of charging consideration of Optional Service Charges and Rust Proof Protection Charges over and above the MRP would part of MRP or not. - Held that:- when the goods have been cleared to the customers/ultimate ......
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TMI - 209625 - KERALA HIGH COURT
M/S. AKBAR TRAVELS OF INDIA (P) LTD. Versus THE COMMISSIONER OF CENTRAL EXCISE AND
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TMI - 209580 - GUJARAT HIGH COURT
COMMR. OF C. EX. & CUS., SURAT- I Versus JAI HANUMAN DYG. & PTG. MILLS P. LTD.
Penalty - Cenvat credit - suppression of facts/fraud or misdeclaration - investigations revealed that the suppliers of grey fabrics who had issued the invoices, on the basis of which the assessee had availed credit, were found to be non-existent/fake......
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TMI - 209578 - RAJASTHAN HIGH COURT
UNION OF INDIA Versus STAINLESS INDIA LTD.
Job work - Demand - assessee cleared S.S. Flats falling under sub-heading No. 7220.10 of Central Excise Tariff Act, 1985 without payment of duty in terms of the Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 for conversion into S.S. Cold Rolle......
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TMI - 209573 - CESTAT, NEW DELHI
JYOTI SALES CORPORATION Versus COMMISSIONER OF C. EX., PANCHKULA
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TMI - 209570 - GOVERNMENT OF INDIA
IN RE : RAMLAKS EXPORTS PVT. LTD.
Revision application - Rebate - applicant has failed to fulfill the condition by not getting the required permission from the jurisdictional Commissioner Central Excise for exporting the goods beyond a period of six months, so rebate claims cannot be......
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TMI - 209569 - GOVERNMENT OF INDIA
IN RE : INTER GLOBE SERVICES
Revision applications - export under the claim for rebate of duty paid from the balance of accumulated Cenvat credit - applicants were not availing the cenvat credit on the grey fabrics but were taking the cenvat credit on the chemicals and other raw......
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TMI - 209567 - GOVERNMENT OF INDIA
IN RE : PADMASHRI DR. VITTHALRAO VIKHE PATIL
Revision application - remission application for central excise duty - assessee seeking the remission of duty under Rule 21 of the Central Excise Rules, 2002. Asstt. Commissioner has rejected the remission of duty treating the loss due to reprocessin......
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TMI - 209563 - CESTAT, NEW DELHI
COMMISSIONER OF C. EX., LUCKNOW Versus B.M.W. STEELS LTD.
Confiscation and penalty - Non-accountal of goods - Goods were lying in the factory and non-entry in the statutory record Held that:- following the decisions of the Tribunal in the case of Ronak Laminex (P) Ltd. (supra) and Amrut Ceremics (supra), ......
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TMI - 209562 - CESTAT, NEW DELHI
AHUJA TRADER Versus COMMISSIONER OF C. EX., DELHI-I
Rectification of mistake - appellant was not entitled to the benefit under Notification No. 43/2001, breach of law could not grant immunity to the appellant for which adjudication order was confirmed and first appellate order was upheld. Submission o......
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TMI - 209561 - CESTAT, MUMBAI
UNI DERITEND LTD. Versus COMMISSIONER OF C. EX., MUMBAI-III
Cenvat credit - Assessee procured central excise duty paid invoice but have not received the goods mentioned in the invoice physically as the dealers who has supplied the goods have never received the goods auctioned by M/s. Ispat Industries Ltd. and......
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TMI - 209560 - CESTAT, MUMBAI
COMMISSIONER OF C. EX., MUMBAI Versus ASHIDA ELECTRONICS PVT. LTD.
Value of accessories in the assessable value - Demand of duty and penalty - and penalty of Rs. 25,000/- on the Director of the respondent unit - erection and commissioning charges and the value of accessories - there is a reference in the show-cause ......
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TMI - 209558 - CESTAT, MUMBAI
ENKAY TEXOFOOD INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., THANE-I
100% EOU - Waiver of pre-deposit and stay of recovery - raw materials indigenously procured by them without payment of Central Excise duty - demand is based on the finding that the said raw materials were not used for the intended purpose of manufact......
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TMI - 209557 - CESTAT, MUMBAI
COMMISSIONER OF C. EX., MUMBAI-V Versus UNITED WHITE METAL LTD.
Input credit - input credit on the inputs procured on the strength of Cenvatable invoice/Bills of Entry wherein the name of the buyer was mentioned is the predecessor of the respondent from whom the respondent has taken over their business in total ......
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