Tax Management India .com TMI - Tax Management India. Com   
 
 

Central Excise Case Laws

 

Filter -


 
Showing 1 to 15 of 54244 Records

    2015 (3) TMI 911 - CESTAT CHENNAI

    Commissioner of Central Excise, Chennai-IV Versus Lumax Samlip Industries Ltd.

    Modvat / Cenvat credit - Capital goods - Respondents have also claimed depreciation under Section 32 of Income Tax Act - Lower appellate authority has not only set aside the interest and 11AC penalty but also set aside adjudication order allowing cre ......

    2015 (3) TMI 910 - CESTAT MUMBAI

    Indian Oil Corporation Ltd Versus Commissioner of Central Excise, Raigad

    Valuation of stock transfer - appellant was collecting "other charges" - These charges were meant to recover the additional cost that the appellant was incurring in transporting the goods from warehouse to depot, storing the goods in the depot and fo ......

    2015 (3) TMI 909 - GOVERNMENT OF INDIA

    Adani Enterprises Ltd. Versus Commissioner of Customs & Central Excise Salem

    Denial of rebate claim - Recovery of erroneously sanctioned rebate claim - Held that:- It is clear that applicant has filed this revision application after 3 months and 13 days when the time period spent in proceedings before CESTAT is excluded. As p ......

    2015 (3) TMI 908 - GOVERNMENT OF INDIA

    Commissioner of Central Excise, Chennai. Versus M/s. Goyal Metal Industries (P) Ltd.

    Rebate claim - determination of Annual Capacity Determination (ACP) of hot re-rolled products - Non discharge of full duty liability - rebate @ 12% of FOB value in terms of Notification No. 31/98-CE (NT) dt. 24-08-98 - Held that:- during the relevan ......

    2015 (3) TMI 907 - GOVERNMENT OF INDIA

    IN RE : IPCA LABORATORIES LTD.

    Denial of rebate claim - assessee paid duty @8.24% instead of @ 4.12% - Duty reduced as per Notification No. 4/2006-C.E., dated 1-3-2006 as amended by Notification 4/2008, dated 1-3-2008 and 58/2008-C.E., dated 7-12-2008 - Held that:- Notification is ......

    2015 (3) TMI 906 - GOVERNMENT OF INDIA

    IN RE : JINDAL STAINLESS LTD.

    Denial of rebate claim - Failure to produce the copies of the BRCs - entire sale proceeds in respect of the some exported goods were not realized by the respondents within the period allowed under the FEMA, 1999 including any extension of such period ......

    2015 (3) TMI 905 - GOVERNMENT OF INDIA

    IN RE : COMBITIC GLOBAL CAPLET PVT. LTD.

    Denial of rebate claim - Valuation of goods - Valuation as per section 4 or section 4A - Jurisdiction of GOVERNMENT OF INDIA - Held that:- there is no dispute with regard to export of goods and compliance of provisions of Rule 18 of Central Excise Ru ......

    2015 (3) TMI 868 - CESTAT AHMEDABAD

    M/s. Mahalaxmi Extrusions Versus Commissioner of Central Excise-Rajkot

    Denial of CENVAT Credit - Cenvat Credit is available only to the person, to whom the goods have been sold by the manufacturer and not to any other person - Held that:- Rule 9 of Rules 2004 provides that cenvat credit shall be taken by the manufacture ......

    2015 (3) TMI 867 - CESTAT AHMEDABAD

    M/s. Personna Cosmetics, Shri Hakim Thanawala Versus Commissioner of Central Excise & ST., Vapi

    Clandestine removal of goods - Shortage of goods found - Charges framed on the basis of statement of appellant no. 2 - Held that:- appellant No.1 had taken stand that Shri Hakim Thanawala is not concerned with the appellant firm. It seen from the sho ......

    2015 (3) TMI 866 - MADRAS HIGH COURT

    M/s. Goyal Ispat Ltd. Versus The Custom, Excise and Service Tax Appellate Tribunal, The Commissioner of Central Excise

    Clandestine removal of goods - non-recording of the lorry being put to use for weighment - Held that:- Tribunal on the statement drawn in the mahazar and other records on which we did not want to dwell further to come to a different conclusion. Never ......

    2015 (3) TMI 865 - MADRAS HIGH COURT

    Commissioner of Central Excise Chennai III Commissionerate Versus The Concrete Products & Construction Company and Customs, Excise & Service Tax Appellate Tribunal

    Condonation of delay - Delay of 38/39 days in filing appeal - Held that:- Court is not inclined to agree with the finding of the Tribunal refusing to condone the delay of 38/39 days in filing the appeal. The reason for the delay has been explained by ......

    2015 (3) TMI 864 - KARNATAKA HIGH COURT

    Dilip Kumar Versus Union of India Ministry of Finance, Central Board of Excise And Customs

    Appointment of ex-departmental officers are Authorised Representatives before the CESTAT - Petition seeking to declare that Rule 9 of Customs (Appeals) Rules, 1982 is ultra vires Customs Act, 1962 and Rule 12 of Central Excise (Appeals) Rules, 2001 i ......

    2015 (3) TMI 863 - GOVERNMENT OF INDIA

    M/s Positive Packaging Industries Ltd. Versus Commissioner of Central Excise, Custom & Service Tax, Raigarh

    Denial of rebate claim - Denial on ground that amount paid on part of ARE-1 value over and above the FOB value is not the duty of Central Excise but is to be treated as "excess payment" - rebate in terms of Rule 18 of the Central Excise Rules, 2002, ......

    2015 (3) TMI 862 - GOVERNMENT OF INDIA

    M/s Socomed Pharma Pvt. Ltd. Belapur Versus Commissioner of Central Excise Raigarh

    Denial of rebate claim - applicant a merchant-exporter has declared in impugned ARE-1 that they are availing benefit of 21/2004-C.E. (N.T.), dated 6-9-2004 and Notification 43/2001-C.E. (N.T.), dated 26-6-2001, however they failed to follow the manda ......

    2015 (3) TMI 833 - GOVERNMENT OF INDIA

    IN RE : CIPLA LTD.

    Denial of rebate claim - Assessee paid duty @10% instead of @ 4% under Notification No. 4/2006, dated 1-3-2006 - Revenue contends that assessee did this in order to provide higher amount of rebate for the merchant-exporter - Held that:- The plain rea ......

   
 
1....
 
 

 

what is new what is new




© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.