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2008 (8) TMI 119 - CESTAT CHENNAI
Packing/repacking from bulk pack (‘brake fluid’ and ‘servokool’) to retail packs - Chapter 3 was introduced in the Finance Act, 1997 to treat above activity as ‘manufacture’ - During 1-1-98 to 2-7-98,... ...
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1999 (9) TMI 901 - CEGAT, CHENNAI
S/Shri S.L. Peeran, V.K. Asthana, JJ. REPRESENTED BY : Shri S. Venkatachalam, Advocate, for the Appellant. Shri S. Kannan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Ora... ...
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2015 (3) TMI 737 - MADRAS HIGH COURT
Evasion of duty - Ignorance of law - Imposition of penalty u/s 11AC - Held that:- There is a specific finding by the Commissioner that only due to ignorance of law, the assessee has not paid the duty.... ...
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2023 (4) TMI 1069 - CESTAT MUMBAI
Extended period of limitation - determination of value after claiming abatement of 35%, even after the same was revised by Notification dated 24.12.2008 - appellant has pleaded that the error in compu... ...
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2009 (8) TMI 594 - CESTAT, CHENNAI
Penalty- Ignorance of law- Demand of Rs. 1,52,307/- has been confirmed on CR coils cleared as such, and penalty of equal amount has been imposed upon the appellants. Further demand of Rs. 88,982/- has... ...
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2016 (6) TMI 544 - CESTAT MUMBAI
Clearance of goods to sister establishment - Non reversal of credit on such goods before clearance - Held that:- It cannot be said that it is entirely revenue neutral situation. In given point of time... ...
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2009 (7) TMI 640 - CESTAT, BANGALORE
Rectification of Mistake- The issue of quantum of penalty under Section 11AC has been in dispute for past some time, as to whether there is a discretion/scope to levy penalty below the prescribed mini... ...
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2019 (7) TMI 831 - CESTAT BANGALORE
Health and fitness services - appellant is providing taxable service of health club and fitness services without getting registered, without payment of Service Tax, without filing the returns - demand... ...
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2019 (2) TMI 956 - CESTAT BANGALORE
Time limitation - wrong availment of CENVAT credit - intent to evade or not - proviso to Section 73(1) of Finance Act read with Rule 14 of CENVAT Credit Rules, 200 - Held that:- The basis for issuing ... ...
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2018 (9) TMI 1202 - MADRAS HIGH COURT
Time Limitation - Whether the demand of duty under the extended proviso to Section 11A(1) of the Central Excise Act 1944 and consequential penalties under Section 11AC of the Act on the assessee and u... ...
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2015 (8) TMI 738 - CESTAT AHMEDABAD
100% EOU - Payment of duty on DTA clearance under Sr. no. 3 of the notification 23/2003 CE dated 31.3.2003 - Procurement of inputs from DTA whereas suppliers were availing deemed export benefits - app... ...
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2018 (12) TMI 91 - CESTAT NEW DELHI
Misdeclaration of goods - Department observed that the respondent is mis-declaring one of the products that is Natural Gasoline Liquid (NGL) as Naphtha at the time of clearance from their factory pr... ...
