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Central Excise Case Laws


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Showing 1 to 15 of 54118 Records

    2015 (3) TMI 130 - ALLAHABAD HIGH COURT

    M/s Century Laminating Com. Versus Commissioner of Central Excise, Meerut

    Denial of MODVAT Credit - Rejection of the assessee's application for the permission can be granted to store the goods outside the godown - Held that:- Manufacture shall not take credit after six months of the date of issue of any document. The a ......

    2015 (3) TMI 129 - CESTAT MUMBAI

    M/s. Softesule Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-III

    Availment of CENVAT Credit - Penalty u/s 11AC - Suppression of facts - benefit under Section 11A(2B) - Held that:- Admittedly there is no contumacious conduct or fraud on part of the appellant and further the appellant has paid the duty with interest ......

    2015 (3) TMI 128 - CESTAT NEW DELHI

    M/s. Chirag Electronics & Others Versus CCE, Delhi-IV

    Clubbing of clearances - Imposition of penalty - Seizure of goods - Held that:- impugned order has fully taken into accounts the facts like unity of control, financial flow back, absence of manufacturing facility at M/s. CPMPL, common employees and o ......

    2015 (3) TMI 127 - CESTAT MUMBAI


    Cenvat credit - rent-a-cab service - air travel agent service - Held that:- appellant cites Board's Circular No. 943/4/2011-CX dated 29.4.2011 at serial No. 12, wherein the Board has clarified that the credit on rent-a-cab service shall be availa ......

    2015 (3) TMI 126 - CESTAT CHENNAI

    M/s. Mobis India Ltd. Versus LTU, Chennai

    Waiver of pre deposit - CENVAT Credit - Imposition of penalty - Malafide intention - Held that:- The double entries and system errors had not been detected by the Department they would have continued to enjoy the benefit of ineligible credit at the e ......

    2015 (3) TMI 125 - CESTAT KOLKATA

    M/s Central Coalfields Ltd. Versus Commissioner of Central Excise And Service Tax, Ranchi

    Penalty u/s 11AC - shortages/adjustments recorded in the ER-1 return - Held that:- Entire issue relates to demand of duty on the shortages/adjustments recorded in the ER-1 return for the month of May, 2011 by the Appellant themselves. It is the claim ......

    2015 (3) TMI 124 - CESTAT MUMBAI

    M/s Varun Impex, M/s Ashirwad Fashion Versus Commissioner of Central Excise, Mumbai-I

    Waiver of pre deposit - Penalty under Rule 26 - Held that:- In view of the amendment made under Section 35F of the Central Excise Act, 1944, I direct the appellants to deposit an amount of 7.5% of the penalty imposed on them by way of pre-deposit and ......

    2015 (3) TMI 123 - CESTAT CHENNAI

    Naachiar Paper Boards Private Ltd. Versus Commissioner of Central Excise, Madurai

    Availment of benefit of Notification No.4/2006-CE dt. 1.3.2006 (Serial No.91) as amended and payment of duty @ 4% w.e.f. 1.4.2010 on "White Duplex Board" - According to the Revenue, the applicants should avail benefit of exemption under S.No.90 of th ......

    2015 (3) TMI 122 - CESTAT BANGALORE

    Regency Ceramics Ltd. Versus Commissioner of Central Excise, Service Tax and Customs

    Waiver of pre deposit - Whether the appellant is liable to pay central excise duty on the finished products manufactured by them lying in the factory destroyed during the course of violence by the employees and members of the public on 27/01/2012 - H ......

    2015 (3) TMI 121 - CESTAT NEW DELHI


    Remission of duty - Goods destroyed in fire - Reversal of CENVAT Credit - Held that:- Revenue is not disputing the fact of occurrence of fire and resultant destruction of t the goods either in the appellant’s factory or in the job workers factory. As ......

    2015 (3) TMI 82 - DELHI HIGH COURT

    SNE India Pvt. Ltd. Versus Commissioner of Central Excise, Delhi-II

    Restoration of appeal - Non compliance of pre deposit condition - assessee had, instead of depositing the amount in cash or through account PLA (under the Rules), sought to claim adjustment of amounts lying to its credit in its CENVAT credit account. ......

    2015 (3) TMI 81 - CESTAT CHENNAI

    Audco India Ltd. Versus Commissioner of Central Excise, Chennai

    Non payment of appropriate excise duty on the scrap generated at the job worker premises from the goods sent and processed under rule 57F (4) of Central Excise Rules, 1944 - Removal of capital goods to their job workers premises without reversal of c ......

    2015 (3) TMI 80 - CESTAT CHENNAI

    M/s. ITC Ltd. Versus CCE, Chennai

    Clarification of Tribunal's order - Tribunal in respect of issue No.3, held that the unabsorbed overheads referable to abnormal idle capacity for lack of order shall not form part of the cost of production and the demand of duty is not sustainabl ......

    2015 (3) TMI 79 - CESTAT CHENNAI

    M/s. Rane Madras Ltd. Versus Commissioner LTU, Chennai

    Waiver of pre deposit - Input service credit - product liability insurance service - Held that:- Adjudicating authority has dropped the proceedings and allowed the input service credit on the product liability insurance. I find from the decision of t ......

    2015 (3) TMI 78 - CESTAT CHENNAI

    M/s. Castrol India Ltd. Versus CCE, Chennai- I

    Waiver of pre deposit - Input service credit - Trading activity - Held that:- Applicant in their reply to the show cause notice categorically disputed the quantification of the demand in so far as that the demand was determined on the total value of ......



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