2016 (9) TMI 1237 - CESTAT ALLAHABAD
Commissioner of Central Excise, Lucknow Versus M/s S.K. Metal Industries
Classification - Whether the brass granules manufactured by the appellant are required to be classified under CETH 74.0-3.21, as claimed by the Revenue or under CETH 74.06 as claimed by the Respondent - Held that - copper predominates by weight and b... ... ...
2016 (9) TMI 1236 - CESTAT MUMBAI
M/s Nilons Enterprises P. Ltd. Versus CCE, Nashik
Cenvat credit - wrongly availed on the invoices raised by their unit no. 1 at unbranded goods - Held that - it is found that there is no dispute that the unit no. 1 of the appellant has discharged the duty liability on the said unbranded pickles the ... ... ...
2016 (9) TMI 1235 - CESTAT NEW DELHI
M/s. Audi Auto Mobiles Versus C.C.E., Indore
Demand and imposition of penalty - cash discount granted on the chassis cleared on payment of duty - non-inclusion of the amount of freight, insurance and octroi paid on the chassis received by it from M/s.Tata Motors in arriving at the assessable va... ... ...
2016 (9) TMI 1234 - CESTAT NEW DELHI
M/s. Ultra Tech Cement Ltd. Versus C.C.E. & S.T., Raipur
Cenvat Credit - sale of waste and scrap of metal goods arisen during the course of repair and maintenance of various plant and machinery - non-payment of central excise duty - Held that - in view of the settled principles of law, we are not in agreem... ... ...
2016 (9) TMI 1233 - CESTAT ALLAHABAD
International Tobacco Company Limited Versus C.C.E. & S.T., Ghaziabad
Seeking destruction of cigarettes and remission of duty thereupon - Notification issued by Ministry of Health & Welfare requiring adherence of specified pictorial warning on the retail packages as an essential condition of marketing - goods reach... ... ...
2016 (9) TMI 1232 - CESTAT ALLAHABAD
M/s. Jubilant Organosys Ltd. Versus Commissioner of Central Excise, Noida
Notification No.167/71-CE dated 11.09.1971 - eligibility for exemption - carrying out research and development in the area of polymers, resins, adhesives, bulk drugs and drug intermediates - Held that - the said Notification dated 11.09.1971 provides... ... ...
2016 (9) TMI 1231 - CESTAT HYDERABAD
M/s NCL Industries Ltd. Versus The Commissioner C.C.E & ST, Guntur
Imposition of penalty - Rule 25 of the Central Excise Rules 2004 - duty evasion - default in payment of duty - one day in an instance and two days in another instance owing to severe financial difficulties - Held that - by respectfully following the ... ... ...
2016 (9) TMI 1230 - CESTAT ALLAHABAD
M/s Sanspareils Greelands Pvt Ltd. Versus Commissioner of Central Excise, & S.T., Meerut
Invokation of extended period of limitation - Classification - Gloves, manufactured and used for sports - whether to be classified under Chapter heading No.9506 of Schedule to CETA, 1985 or under Tariff Item No.4203 2110 of said schedule - notificati... ... ...
2016 (9) TMI 1229 - CESTAT NEW DELHI
M/s. Topworth Steels & Power Pvt. Ltd. Versus The Commissioner, Customs & Central Excise, Raipur
Cenvat credit - various iron and steel articles - steel items used in fabrication of capital goods and welding electrodes, Oxygen Gas and LPG Gas used in the manufacture of capital goods or for repair of the same - Held that - without going into the ... ... ...
2016 (9) TMI 1178 - PUNJAB AND HARYANA HIGH COURT
Commissioner, Central Excise, Ludhiana Versus M/s National Fertilizers Limited
Demand of interest - Whether the interest is chargeable from the date of original adjudication order or from the date of issuance of the adjudication orders in de-novo proceedings, once the demand of duty was upheld by the Tribunal but only the quant... ... ...
2016 (9) TMI 1177 - CESTAT KOLKATA
M/s. Panna International Versus Commissioner of Central Excise, Kolkata
Clandestine removal of goods - Whether appellant was manufacturing Zinc Ingots for the entire period from 1996-1997 to 2000-2001 or started such Zinc Ingot manufacturing few days before the search - Held that - the case of the Revenue is that appella... ... ...
2016 (9) TMI 1176 - CESTAT KOLKATA
M/s. Maithan Alloys Ltd., Shri Subodh Agarwalla, Director of M/s. Maithan Alloys Ltd. Versus Commissioner of Central Excise, Bolpur
Whether stock-taking of goods manufactured by the Appellant has been correctly done by the officers of DGCEI and the Income Tax authorities to determine shortages and clandestine removal of goods - Imposition of penalty - Held that - there is no othe... ... ...
2016 (9) TMI 1175 - CESTAT NEW DELHI
M/s Essar Steel India Limited Versus CCE, Raipur
Valuation - captive consumption - Frequency or periodicity of costing in terms of CAS-4 - whether the CAS 4 based costing of Iron Ore Concentrate is to be done on an annual basis or for a lesser durations of 2/4/5 months, as and when the raw material... ... ...
2016 (9) TMI 1174 - CESTAT NEW DELHI
M/s. Raman Bhatia, Jai Bhawani Con Cast (Pvt.) Ltd. Versus C.C.E. & S.T. Jaipur
Confiscation of seized SS Ingots - Recovery of Central Excise duty - confirmation of demand was drawn from certain private records recovered from the premises of the appellant unit and various statements given by the Director, Authorized Signatory, G... ... ...
2016 (9) TMI 1173 - CESTAT ALLAHABAD
M/s Flaktwoods Acs (India) Pvt. Ltd. Versus Commissioner of Central Excise & S.T., Noida-II
Valuation - includability - freight incurred in transportation of goods manufactured - post clearance from the factory to the place or site of the buyers - Held that - it is evident that the goods have been delivered to the buyer at the factory gate ... ... ...
2016 (9) TMI 1172 - CESTAT CHANDIGARH
M/s Modern Insecticides Ltd. Versus CCE, Ludhiana
Export of goods procured against CT-1 certificate after processing and not in the same condition - entitlement of benefit of Notification No. 42/2001 CE(NT) dated 26.06.2001 - contravention of condition of Notification - Held that - there is no alleg... ... ...
2016 (9) TMI 1171 - CESTAT ALLAHABAD
IFP Petro Product Pvt. Ltd. Versus Commissioner of Central Excise & S.T. Ghaziabad
Deemed Manufacture - emergence of clean oil through the processes, such as, Dehydration, Distillation, Clay Polishing and Filtration from waste and used oil - clean oil were packed in bulk packs of drum and sold to industrial customers - application ... ... ...
2016 (9) TMI 1170 - CESTAT ALLAHABAD
M/s Montage Enterprises Pvt. Ltd. Versus Commissioner of Central Excise, Noida
Recovery of Cenvat credit - Reversal of Cenvat credit under Rule 6(3) passed on to the buyers - laminates manufactured by appellant - Department alleged that appellants wrongly paid Central Excise duty and wrongly passed on Cenvat Credit to their buy... ... ...
2016 (9) TMI 1133 - CESTAT KOLKATA
S.A.I.L Versus Commr. of Central Excise, Bolpur
Modvat credit - necessary entries relating to aluminium shots used in the manufacture of steel were not made in RG-23A Part-I, since at the material time, the appellants were not aware as to whether deemed credit on the said goods were admissible - i... ... ...
2016 (9) TMI 1132 - CESTAT KOLKATA
Commissioner of Central Excise, Jamshedpur Versus M/s. Tata Motors Ltd.
Classification - motor vehicle chassis manufactured and cleared in CKD/SKD condition from various divisions of the respondent - whether to be classified under CETH 8708 as per appellant or CETH 8706 as per Revenue - Held that - a correct classificati... ... ...