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Central Excise Case Laws

 

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Showing 16 to 30 of 54252 Records

    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 ......

    2015 (3) TMI 826 - CESTAT MUMBAI

    MN. Furniture, Manoharlal G. Mistry, ND. Kularia Versus Commissioner of Central Excise, Belapur

    Duty demand - Carpentry work - appellant has manufactured various items of furniture without obtaining Central Excise registration and without payment of excise duty and without following any Central Excise procedure - Manufacturer or not - Bar of li ......

    2015 (3) TMI 825 - CESTAT AHMEDABAD

    M/s Ambica Organics, Shri Anil Kumar Gupta, Shri Vinod Kumar Gupta Versus Commissioner, Central Excise & Customs, Surat-I

    Clandestine removal of goods - Clearance of goods without issuance of bills - Excess stock found lying in the factory - Confiscation of seized goods - Release of goods on issuance of bank guarantee - Held that:- entire case was made out on the basis ......

    2015 (3) TMI 824 - GOVERNMENT OF INDIA

    M/s KLA Overseas, Surat Versus Commissioner of Excise, Raigad

    Denial of rebate claim - Goods fully exempted - Duty for which the rebate claims were filed had been paid out of Cenvat credit availed by the processors on the strength of bogus/fake invoices - Applicant failed to prove the genuineness of the duty pa ......

    2015 (3) TMI 823 - GOVERNMENT OF INDIA

    M/s Chemagis India Pvt. Ltd., Mumbai, M/s Dy-Mach Pharma, Mumbai, Commissioner of Central Excise, Navi Mubmai Versus Commissioner of Central Excise, Navi Mumbai, M/s Chemagis India Pvt. Ltd., Mumbai, M/s Dy-Mach Pharma, Mumbai

    Denial of rebate claim - rebate claims were sanctioned of duty paid on value which was more than transaction value - Held that:- Rebate of duty paid on transaction value of goods determined under section 4 of Central Excise Act 1944 is admissible und ......

    2015 (3) TMI 822 - GOVERNMENT OF INDIA

    IN RE : PLETHICO PHARMA LTD.

    Sanction of partial rebate claim - applicant exporter has cleared export goods on payment of duty (BED) (a) 10% in terms of Notification No. 2/2008-C.E., dated 1-3-2008 as amended, whereas they were clearing goods for home consumption on payment of d ......

    2015 (3) TMI 821 - GOVERNMENT OF INDIA

    IN RE : INTAS PHARMACEUTICALS LTD.

    Sanction of partial rebate claim - applicant had been paying duty @ 4% for the goods cleared for home consumption they were required to pay at the same rate on the export goods also - Instead of paying duty @ 4% for export clearances, they paid duty ......

    2015 (3) TMI 784 - SUPREME COURT

    M/s. Maruti Suzuki India Ltd. Versus Commnr. Of Central Excise

    Demand of differential duty - clearance of goods after processing but as such - reversal of credit - activity is amount to manufacture or not - purchase of bumpers, grills, etc., on which the process of Electro Deposition anti-rust so that the shelf ......

   
 
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