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Showing 101 to 120 of 52521 Records

Central Excise - Case Laws

 

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2014 (10) TMI 274 - CESTAT MUMBAI

COMMR. OF C. EX., PUNE-III Versus JAMSHRI RANJITSINGHJI SPG. & WEAVING MILLS CO. LTD.

Deletion of penalty under Rule 13 - contravention of provisions of Rule 6(3) of the Cenvat Credit Rules, 2002 - Held that - On perusal of the record, there is no specific clause of Rule 13 of the Cenvat Credit Rules, 2002 has been mentioned in the sh ......


2014 (10) TMI 273 - CESTAT BANGALORE

PUSHTI REFINERIES (P) LTD. Versus COMMR. OF C. EX., CUS. & ST., BANGALORE-I

Imposition of interest - amendment of Chapter 15 came on 13-5-2005 with retrospective effect - Whether the appellant is liable to pay interest on the duty amount of ₹ 1,66,220/- already paid by them or not - Held that - when liability is extend ......


2014 (10) TMI 272 - CESTAT NEW DELHI

BALAJI LOHA PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR

Demand of interest - reversal of inputs as such - Modus operandi to deffer the payment of duty in cash - Held that - The reason why the appellant was following the aforesaid modus operandi does not appeal to commonsense to appreciate. Bona fide of su ......


2014 (10) TMI 271 - CESTAT NEW DELHI

SHRI RAM AGRO CHEMICALS PVT. LTD. Versus COMMISSIONER OF C. EX., ROHTAK

Cenvat Credit - Exempted goods - Revenue is of the opinion that the appellants should have paid 10% of the value of zinc dross under Rule 6(4) of Cenvat Credit Rules, 2004 because there was no excise duty paid on the zinc dross cleared by them - ......


2014 (10) TMI 239 - CESTAT CHENNAI

M/s. Maruthamalai Sri Murugan Textiles Versus CCE, Coimbatore

Waiver of pre deposit - Seizure of documents - Misdeclaration of goods - Held that - applicant made clearances of cheese yarn in the guise of Plain Reel Hank yarn under the parallel invoices. It is noted that the number and date of the parallel invoi ......


2014 (10) TMI 238 - CESTAT CHENNAI

M/s. Godrej Consumer Products Ltd. Versus CCE, Puducherry

CENVAT Credit - applicant supplied raw materials to their job worker who manufactured Powerlite Combipack and Ridesect Challenge CDK and cleared the same on payment of duty to the applicant - applicant availed CENVAT credit on the duty paid by Job wo ......


2014 (10) TMI 237 - CESTAT CHENNAI

M/s. Ramanathan Metal Sections Versus Commissioner of Central Excise, Tiruchirapalli

Waiver of pre-deposit of duty - SSI exemption Notification No.8/2007-CE, dated 01.03.2007 - Denial of CENVAT Credit - goods were cleared under the brand name of other person - Held that - Adjudicating authority accepted that the inputs were received ......


2014 (10) TMI 236 - CESTAT NEW DELHI

CCE., DELHI-III Versus HONDA MOTORCYCLES & SCOOTERS INDIA (P) LTD.

Condonation of delay - delay of 199 days - Held that - Main ground for the Revenue is that the Commissioners note accepted was mis-construed by the concerned person as acceptance of the order-in-appeal, whereas the Commissioner has accepted the recom ......


2014 (10) TMI 235 - CESTAT AHMEDABAD

INTAS PHARMACEUTICALS LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD

Waiver of pre deposit - ineligible Cenvat credit availed by the appellant - Held that - On perusal of the said stay order and the records, we find that the appellant has made out a case for the waiver of the pre-deposit of the amounts involved, as th ......


2014 (10) TMI 234 - CESTAT MUMBAI

HINDUSTAN PETROLEUM CORPORATION LTD. Versus COMMR. OF C. EX., PUNE-III

Imposition of penalty - appellant did not follow the procedures prescribed for procurement of motor spirit for blending with ethyl alcohol - Held that - Rule 25 provides for imposition of penalty in certain situations specified therein and subject to ......


2014 (10) TMI 233 - CESTAT NEW DELHI

BHADRAKALI INDUSTRIES Versus COMMISSIONER OF C. EX. & ST., MEERUT-II

Condonation of delay - delay of 265 days in filing the appeal - Held that - admitted two partners were looking after the firm even if we ignore the DR submission that it was actually the husband of one of the partners who were running the factory. Ev ......


2014 (10) TMI 232 - CESTAT NEW DELHI

NAMO ALLOYS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-IV

Benefit of Cenvat credit of duty paid - Non receipts of inputs - Held that - Commissioner has scrutinized the appeals records and found that the inputs received under the cover of invoice No. 13 and 14 both dated 5-5-2004 were entered in the RG 1 par ......


2014 (10) TMI 196 - CESTAT CHENNAI

M/s. Madras Cements Ltd. Versus CCE, Madurai

Denial of benefit of exemption under Notification No. 4/2006-CE dated 01.03.2006 - applicant supplied cement free of cost for construction work within the applicants factory premises - appellant contended that notification would apply even if there i ......


2014 (10) TMI 195 - CESTAT MUMBAI

M/s PRS PERMACEL PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II

Denial of CENVAT Credit - Manual numbering of invoices - Held that - only discrepancy pointed out is that the invoices are numbered by hand and not by franking machine. There is no other discrepancy pointed out. Thus, in view of the provisions of Rul ......


2014 (10) TMI 194 - CESTAT BANGALORE

Commissioner of Central Excise, Customs & Service Tax Tirupati Versus Versus Manishreni Ferro Alloys Pvt. Ltd

Application under Section 35F - Whether the Revenue can file application before the Tribunal, seeking stay of operation of the order passed by the Commissioner (Appeals) - Held that - there is no provision exist that an application can be filed, espe ......


2014 (10) TMI 193 - CESTAT NEW DELHI

M/s Autoways India Versus CCE & ST, Ghaziabad

Penalty under Section 11AC(1)(a) - Held that - appellant is neither disputing the duty amount or interest or 25% of penalty. We have examined the provisions of Section 11AC (c) which are to the effect that where duty determined under sub-Section ......


2014 (10) TMI 192 - CESTAT NEW DELHI

Bajaj Motors Versus CCE, Delhi-III

Waiver of pre deposit - Cenvat Credit - input services - outdoor catering service - Manpower recruitment service - Held that - At the time of hearing both sides were advised to give written submission within two weeks. Written submissions from Revenu ......


2014 (10) TMI 191 - CESTAT CHENNAI

Dharani Sugars & Chemicals Ltd. Versus Commissioner of Service Tax, Tirunelveli

Denial of CENVAT Credit - Clearance of Bagasse - Held that - Tribunal in the case of M/s.Subramaniya Siva Co-operative Sugar Mills Ltd. Vs CCE Salem vide 2013 (10) TMI 990 - CESTAT CHENNAI granted unconditional stay on the identical issue holding tha ......


2014 (10) TMI 190 - CESTAT CHENNAI

Hindustan Unilever Ltd. (Shampoo Unit & Skin Care Unit) Versus Commissioner of Central Excise, Pondicherry

Valuation - Abatement of equalized/averaged sales tax - Whether the appellants are eligible for abatement of equalized / averaged sales tax from transaction value under Section 4 of the Central Excise Act - Held that - There is no dispute about the e ......


2014 (10) TMI 189 - CESTAT CHENNAI

Trichy Distilleries and Chemicals Ltd. Versus Commissioner of Central Excise, Trichy

Benefit of Notification No.67/95-CE dt.16.3.95 - Held that - Notification No.67/95 makes no special exemption in respect of exports, perhaps, for the reason that exports are not treated as exempted goods. The SEZ Act defines Export - to include suppl ......


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