Showing 1 to 20 of 57962 Records
Central Excise - Case Laws
2015 (11) TMI 1478 - CESTAT NEW DELHI
M/s Vinod Kumar Jain, M/s Kanpur Kashmir Roadway, Devendra Kumar Jain, Shankar Lal Gupta Versus C.C.E. & S.T. Jammu & Kashmir
Waiver of pre deposit - area based exemption - Refund under notification no. 56/02-CE - The allegation against VKM is that during the period from December 2004 to November 2006, they did not manufacture any goods in their factory and only showed prod.....
2015 (11) TMI 1477 - CESTAT NEW DELHI
Rathi Ispat Ltd., Shri Arun Rathi And Shri Ravinder Jain Versus CCE-Ghaziabad
Waiver of pre deposit - Duty demand - Clandestine removal of goods - Shortage of goods found - violation of the principles of natural justice - copies of all the RUDs and NRUDs had not been supplied with the SCN - Held that - As regards the supply of.....
2015 (11) TMI 1476 - CESTAT NEW DELHI
M/s A. Infrastructure Ltd., Shri Sanjay Kanoria M.D.V.C., Shri V.K. Gupta, Chief GM, Shri Deepak Jain, Shri Jai Kumar Sanghvi And Shri Parasmal Mehta Versus CCE & ST, Jaipur - II
Waiver of pre deposit - Exemption under Notification No. 6/02-CE - Use of fly ash more than 25 - The Department s contention is that the pipes in respect of which the exemption under Notification No. 6/02-CE dated 1/3/02 (Sl. No. 158) has been availe.....
2015 (11) TMI 1475 - CESTAT NEW DELHI
HR Industries, Dinesh Bansal, Ride Energy Control Pvt Ltd., Ramanand Agrawal, Rajendra Kumar Agarwal, Narinder Kumar Sharma, Vikram Bansal, Arora Enterprises, Manoj Bansal, Tanwar Rajput And Company, Leekha Chemicals Pvt Ltd., Ravi Leekha And Jagjit Singh Sahni Versus CCE & ST, Rohtak
Waiver of pre deposit - Duty demand - Clandestine removal of goods - Shortage of finished goods - Recovery of kachcha parchis - Held that - The copies of few Kachcha parchis which have been placed on record as well as the photocopies of the same have.....
2015 (11) TMI 1474 - CESTAT NEW DELHI
M/s. Honda Cars India Ltd. Versus CCE & ST, LTU, Delhi
Waive of pre deposit - Valuation of goods - Section 4(1)(a) - Determination of assessable value - Demand of differential duty - Held that - In terms of the provisions of Section 4(1)(a) of the Act, where the duty of excise is chargeable on any excisa.....
2015 (11) TMI 1473 - CESTAT NEW DELHI
M/s. Sandeep Manufacturing Strips Through its proprietor Sandeep Gupta, M/s. Mayank Metals, M/s. Shivam Metals and M/s. Vasudev Udyog Versus CCE & S.T. -Ghaziabad
Waiver of pre deposit - Duty demand - Clandestine removal of goods - Parallel invoices - Held that - Department mainly relies upon the statement dated 27/7/2010 of Shri Subodh Gupta and the documents recovered from his premises. However, besides this.....
2015 (11) TMI 1472 - CESTAT NEW DELHI
Rathi Ispat Ltd., Vinod Sharma, Authorised Signatory & Arun Rathi, Director Versus CCE, Ghaziabad
Duty demand - Estimation of production of production of goods used as Captive consumption - Non accounting of goods - assumptions and presumptions - Invocation of extended period of limitation - Held that - Duty demand is based on that - (a) chromium.....
2015 (11) TMI 1471 - CESTAT NEW DELHI
M/s. Jubilant Life Sciences Versus CCE & ST, Meerut-II
100 EOU - duty demand on the stock of finished goods and work in progress on the date of in principle approval for debonding - extended period of limitation - Held that - no central excise duty was payable on the stock of the finished goods on the da.....
2015 (11) TMI 1470 - CESTAT MUMBAI
Shree Krishna Nylon Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-III
Denial of refund claim - Unjust enrichment - returned of excess duty through debit / credit Notes - claimant has not been able to prove that the burden of excise duty had not been passed on to the buyers - Held that - appellant, though initially char.....
2015 (11) TMI 1469 - CESTAT AHMEDABAD
Commissioner, Central Excise & Service Tax, Surat-I Versus M/s Mahesh Dyeing & Printing Mills (P) Ltd. And Shri Radheshyam T. Rathi
Duty demand - Discrepancy in stock - Clandestine clearances - reliance on retracted statements - Imposition of penalty - Held that - Respondents were engaged in the manufacture of Man Made Fabrics on job work basis. According to the Revenue, the Resp.....
2015 (11) TMI 1468 - CESTAT NEW DELHI
M/s. Scania Steels And Powers Ltd. Versus M/s Msp Steel And Power Ltd. Versus C.C.E. & ST Raipur
Restoration of appeal - Waiver of pre deposit - Appeal dismissed for non compliance with pre deposit order - Section 35F - Held that - entries in the documents recovered from Sh. Gopal Krishan Agarwal also mentioned the vehicle number in which the go.....
2015 (11) TMI 1467 - CESTAT NEW DELHI
M/s. Magadh Plas Pvt. Ltd. Versus CCE & S.T. Jaipur-I
Job Work - claim of full exemption under notification no. 214/86CE whereas the principal manufacturer availing the area based exemption from duty under notification no. 50/03 - extended period of limitation - Held that - M/s. Divya Pharmacy (principa.....
2015 (11) TMI 1414 - SUPREME COURT
Commissioner of Central Excise, Guntur Versus M/s. Virat Crane Industries Ltd.
Claim of exemption on clearance of product known as Crane Gutkha which is containing chewing Tobacco - Whether branded or not - Benefit of Exemption Notification No. 08/2001 CE dated 01.03.2001 - Held that - the goods of the assessee are preparations.....
2015 (11) TMI 1413 - SUPREME COURT
AMBUJA CEMENT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH
Manufacture - dutiability of the intermediary product Clinker - captive consumption - whether the product Clinker is covered by the Exemption Notification No. 67/1995 - Held that - Clinker is used as input for production of Cement and Cement is exemp.....
2015 (11) TMI 1412 - GUJARAT HIGH COURT
THE COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD-I Versus ARVIND PRODUCTS LTD
Rate of duty - Valuation of goods - applicability of Notification No.14/2002-CE dated 01.03.2002 - Held that - in the light of the provisions of section 35G read with section 35L of the Central Excise Act, 1944 these appeals are not maintainable before this court - Decided against Revenue.
2015 (11) TMI 1411 - ANDHRA PRADESH HIGH COURT
Commissioner Versus Shalini Steels Pvt. Ltd.
Clandestine removal - documents recovered broker of final product of assessee - statement recorded from broker was retracted and broker could not be produced for cross-examination by the assessee - High Court dismissed the appeal filed by Revenue aga.....
2015 (11) TMI 1410 - CESTAT MUMBAI
Commissioner of Central Excise, Nashik Versus MRM Electrical Industries
Imposition of penalty - contravention of the provisions of Rule 8(3) of the Central Excise Rules, 2002 by not paying the duty by due date as specified under Rule 8(1) of the Central Excise Rules, 2002 - whether the default committed by the respondent.....
2015 (11) TMI 1409 - CESTAT AHMEDABAD
M/s Rhombus Pharma (P) Ltd. Versus Commissioner, Central Excise & Service Tax, Ahmedabad-III And Vice-Versa
SSI exemption benefit under Notification No.8/2001, 8/2002 and 8/2003 - clearance of the goods on their own account and paid duty in respect of clearance of the goods bearing brand name of the loan licensee - Invocation of extended period of limitati.....
2015 (11) TMI 1408 - CESTAT DELHI
M/s. Dadu Pipes Pvt. Ltd. Versus CCE, Noida
Reversal of CENVAT Credit - GTA service - Whether the appellant is required to reverse credit availed on GTA services on HR coils cleared as per Rule 3(5) of Cenvat Credit Rules, 2004 - Held that - Decision of the Tribunal in the case of Lacto Cosmet.....
2015 (11) TMI 1407 - CESTAT NEW DELHI
COMMR. OF C. EX. & SERVICE TAX, MEERUT-II Versus CENTURY PULP AND PAPER
CENVAT Credit - Relevant documents - whether respondent is entitled to take Cenvat credit on the strength of the attested copy of Bill of Entry or not - Held that - There is no dispute that duty has been paid by the respondent themselves and goods ha.....