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Central Excise |
Showing 1 to 15 of 46875 Records |
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2013 (5) TMI 590 - CESTAT NEW DELHI M/s Torque Pharmaceuticals Pvt. Ltd. Versus CCE, Chandigarh Refund claim denied - period of limitation - payment of excise duty from different accounts - Held that:- There is no dispute about the fact that the appellant discharged his Central Excise liability by using a PLA, which was primarily meant for Serv ...... 2013 (5) TMI 573 - CESTAT AHMEDABAD Sethi Metal Industries Versus CCE, Ahmedabad Denial of benefit of Notification No.17/2007-CE - related to abatement from payment of duty with respect to rolling mill - Held that:- In para-8 of Special Compound Levy Procedure, prescribed under Notification No.17/2007-CE , the refund or demand o ...... 2013 (5) TMI 572 - CESTAT AHMEDABAD Spectrum Packaging Versus CCE Daman Demand of cenvat credit/interest/penalty - physical verification of the appellant’s stock Shortage was found by the department – As per appellant shortages were due to the burning or handling losses - Held that:- In normal accounting principles the ...... 2013 (5) TMI 571 - CESTAT AHMEDABAD Voltamp Transformers Ltd. Versus Commissioner of Central Excise, Vadodara-II Imposition of penalty - willful suppression of facts - Held that:- The adjudicating authority while passing the order in original has nowhere discussed in the findings that how the elements of suppression of facts with an intention to evade duty are ...... 2013 (5) TMI 570 - CESTAT CHENNAI Madha Lorry Body Labour Works Versus Commissioner of Central Excise, Salem Rejection of Refund claim – Limitation - The grounds for refund claim are that body built on chassis supplied by the customers are classifiable under Chapter heading 87.07 of the Schedule to the Central Excise Tariff Act, 1985 and covered by SSI Noti ...... 2013 (5) TMI 569 - CESTAT NEW DELHI M/s Compact System Pvt. Ltd. Versus CCE, Delhi Demand of duty/penalty - sale of the goods from the depots at a higher price - Held that:- Matter remanded back to the original adjudicating authority for re-quantification of duty after extending the benefit of cum duty price. - addition of value of ...... 2013 (5) TMI 568 - CESTAT NEW DELHI SHRI KRSNA URJA PROJECTS Versus COMMISSIONER OF C. EX., MEERUT-I Duty exemption under Notification No. 50/2003-C.E. denied - Personal penalty on director - extented period of limitation invoked - Held that:- As decided in Indian Aluminium Co. Ltd. v. Thane Municipal Corporation (1991 (9) TMI 162 - SUPREME COURT OF ...... 2013 (5) TMI 567 - CESTAT KOLKATA COMMISSIONER OF C. EX. & CUS., BBSR-I Versus PENTAGON STEEL (P) LTD. Shortage of goods - Penalty - Personal penalty on director - show cause notice issued alleging clandestine removal of the goods in absence of reasonable explanation on the shortage of inputs and finished stocks - Held that:- Mere shortage of finished ...... 2013 (5) TMI 546 - CESTAT NEW DELHI M/s Hansa Tubes (P) Ltd. Versus CCE, Chandigarh Cenvat Credit denied - galvanization does not amount to the manufacture - Held that:- Taking note that under Cenvat Credit Rules, the inputs can be cleared as such or after being partially processed on reversal of amount equivalent to credit availed ...... 2013 (5) TMI 545 - CESTAT KOLKATA M/s. Forgings (India) Iron & Steel Ltd. Versus CCE-KOL-II Extended period of limitation - Waiver of pre-deposit of penalty - appellant states that the duty is demanded in respect of invoice issued on 05.04.2004 and the show cause notice is issued on 24.04.2009 and therefore the duty is time barred - Held th ...... 2013 (5) TMI 544 - CESTAT NEW DELHI M/s. Omega Construction Equipment Pvt. Ltd. and others Versus CCE, Delhi-IV Imposition of penalty/redemption fine - confiscation - As per revenue appellant made removal of goods without payment of duty - Held that:- The mobile cranes, in question, had been manufactured by M/s. Omega Construction, and the factories of M/s. Om ...... 2013 (5) TMI 543 - CESTAT NEW DELHI M/s Hindustan Machines and others Versus CCE, Delhi SSI Exemption – Benefit denied – Commmom brand name - clubbing of clearance - brand name of Maharaja - Notification No.175/86 - Held that:- it was not the case of the Revenue in the SCN to club the clearance of the units. - In fact the demand stands ...... 2013 (5) TMI 542 - CESTAT AHMEDABAD Jindal Photo Limited Versus CCE, Vapi. Cenvat credit denied - invoices on which the CENVAT Credit was availed were issued in the name of Head Office and not in appellant/assessees factory address - Held that:- Judgment of DNH Spinners [2009 (7) TMI 130 - CESTAT, AHMEDABAD] will cover the ...... 2013 (5) TMI 517 - CESTAT NEW DELHI CCE, Lucknow Versus M/s Sidhdida Tobacco Co. Conditions for registration u/s 6 of the Act - Manufacture of cigarettes - Rejection of the application for registration – Held that:- The requirement for obtaining Central Excise registration in Section 6 of the Central Excise Act, according to whi ...... 2013 (5) TMI 516 - CESTAT CHENNAI Pentafour Products Ltd. Versus Commissioner of Central Excise, Pondicherry Non compliance of pre deposits - 100% EOU, had not fulfilled the export obligation in entirety - Held that:- From the judgement that the Hon’ble High Court reduced the predeposit amount to a sum of Rs.40 lakhs. It is also directed by the High Court t ...... |
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