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Central Excise Case Laws

 

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Showing 1021 to 1035 of 54090 Records

    2014 (10) TMI 301 - CESTAT MUMBAI

    COMMR. OF C. EX., NAGPUR Versus MAINMOOD ENTERPRISES + CONSULTANT

    Recovery of Central Excise duty - Addition of transportation charges to the assessable value - Board’s circular No. 643/34/2002-C.X., dated 1-7-2002 - Held that:- Commissioner (Appeals) in the impugned order gave a finding of fact that the transporta ......

    2014 (10) TMI 300 - CESTAT BANGALORE

    EVERGREEN DRUMS & CANS P. LTD. Versus COMMR. OF CUS., C. EX. & ST., GUNTUR

    Restoration of appeals - Appeal dismissed for bar of limitation - Held that:- When a final order has been passed on merits, unless there is an error apparent from the order, the same cannot be modified or reviewed. In this case even though the appell ......

    2014 (10) TMI 277 - CESTAT MUMBAI

    M/s NEELIKON FOODS DYES AND CHEMICALS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, RAIGAD

    100% EOU - DTA clearance - Education Cess taken into account while computing the CVD element of the customs duty - cess again included in the aggregate of the customs duty - Held that:- Issue involved in the present appeal is identical to that consid ......

    2014 (10) TMI 276 - CESTAT MUMBAI

    GURUKRIPA RESINS PVT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NAGPUR

    Whether use of power in handling raw materials would disentitle them of the duty exemption given to non-power operated units vide Notification No. 28/96-CE dated 11/09/1996. - Held that:- Appellant is liable to discharge the duty demand confirmed alo ......

    2014 (10) TMI 275 - CESTAT AHMEDABAD

    M/s Agro Pack and others Versus CCE Surat II

    Waiver of pre-deposit - availment of in-eligible CENVAT Credit - Held that:- appellant herein is a manufacturer of insecticides for various purchasers and manufactured the same out of the raw materials and packing material supplied by such companies. ......

    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 - Held ......

    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 rec ......

    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 ......

   
 
 
 

 

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