Tax Management India .com TMI - Tax Management India. Com   
Case Laws
Home Case Index



Citation -

Showing 1 to 20 of 56569 Records

Case Laws - Case Laws



M/s Uni Cast Pvt. Ltd., Commissioner of Central Excise Versus Commissioner of Central Excise, M/s Balmer Lawrie & Co. Ltd.

Cenvat credit - Job worker availed the credit on the basis of endorsed Invoice - period April to August, 1994 - Invoices were in favor of principal manufacture - it is not in dispute that the applicant received the goods, which was duty paid. It is a.....


M/s Chandra Kamal Corporation And Another Versus Union of India And Others

Challenge to the order of Settlement Commission - in so far as it denied the benefit of proviso to Section 11-AC - reduction of penalty - further prayed for a writ of mandamus commanding the respondents to refund the excess amount of 75 deposited tow.....


M/s RMG Polyvinyl India Ltd. Versus Union of India And 2 Others

Challenge to the order of Settlement Commission - power of the commission to remand the case back - scope of Section 32-F - Held that - In the case of Vinay Wire and Poly Product P.Ltd. Vs. Dir. General of Central Excise 2014 (8) TMI 253 - ALLAHABAD .....

2015 (10) TMI 372 - CESTAT MUMBAI (LB)

J & J Precision Industries and Others Versus Commissioner of Central Excise, Goa

Relevancy of statements under certain circumstances - principles of natural justice - Cenvat Credit - allegation of fake/manipulated documents - non receipt of the goods - difference of opinion is whether the lower authorities have violated the princ.....

2015 (10) TMI 371 - CESTAT MUMBAI

Commissioner of Central Excise, Mumbai-IV Versus Dilip Chhabria Designs (P.) Ltd.

Manufacture - SSI exemption - customization of the already built up motor vehicle - body building - exemption under Notification No. 3/2001 denied on the ground that the assessee availed the Cenvat credit of the input which is in violation of conditi.....

2015 (10) TMI 370 - CESTAT AHMEDABAD

M/s. Jolly Containers Versus Commissioner of Central Excise & S.T., Daman

Manufacture of Plastic Pallets - Captive consumption of pallets - exemption under Notification No. 67/95-CE - Held that - the impugned Pallets are manufactured in the factory of the appellants and used within the factory of production in or in relati.....

2015 (10) TMI 369 - CESTAT NEW DELHI

CCE-Delhi Versus The Heels

Deemed manufacturing - SSI Exemption - assessee put their brand name The Heels and also MRP - trading in shoes - purchasing of footwears in unit containers bearing brand name like Ben Sharman, Hitz, etc.. The shoes are received in unit containers wit.....

2015 (10) TMI 368 - CESTAT MUMBAI

Commissioner of Central Excise, Thane-II Versus Western Cans Pvt. Ltd.

Claim of interest on refund - delayed refund has been sanctioned u/s 11B - Held that - It is clear from the facts of the case that department had not carried out the necessary verifications while disposing of the refund applications and when the matt.....



Valuation - price escalation clause - levy of interest on differential duty - Demand of interest u/s 11AB - Whether the interest was not leviable under Section 11AB of the Act particularly in view of the fact that the price indicated in the purchase .....

2015 (10) TMI 356 - SUPREME COURT

Commnr. of Central Excise, Pondicherry Versus M/s. Honda Siel Power Products Ltd.

Denial of concessional rate of duty - Imposition of interest and penalty - Non fulfilment of conditions of notification - whether the respondent/assessee is entitled to the benefit of Notification No. 10/02-CE dated 01.03.2002 - Held that - It is an .....

2015 (10) TMI 355 - SUPREME COURT


Validity of High Court s order - legality and constitutionality of Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 - Held that - Decision of this Court in Commissioner of Central Excise, Chandigrah v. Doaba Steel Ro.....

2015 (10) TMI 354 - SUPREME COURT

M/s A.R.S & Co Versus Commr. of Central Excise, Trichy

Duty demand - Manufacturing activity - Held that - the process of cutting betel nuts into small pieces and addition of essential/non-essential oils, menthol, sweetening agent etc. did not result in a new and distinct product having a different charac.....

2015 (10) TMI 353 - SUPREME COURT

M/s Sarup Tanneries Ltd. Versus Commr. of Central Excise Jalandhar

MRP based Valuation of goods - Section 4A - Held that - Invoking the provisions of Section 4A of the Central Excise Act, 1944, the Revenue, for the purposes of excise duty, valued the said goods taking the maximum of the three MRPs mentioned on the p.....

2015 (10) TMI 352 - SUPREME COURT

C.C.E., Chennai Versus M/s. Chennai Petroleum Corpn. Ltd.

Duty demand - Levy of duty on High Speed Diesel - Held that - High Speed Diesel (H.S.D.) which is used for flushing out the Superior Kerosene Oil (S.K.O.) from the pipeline and thereafter, brought back into the refinery and distillation is undertaken.....

2015 (10) TMI 351 - SUPREME COURT

Commissioner of Central Excise, Jaipur-I Versus M/s. J.K. Synthetics Ltd.

Duty demand - Base yarn - Captive consumption - Held that - On waste no duty is payable and this aspect has been dealt with by the Tribunal in Modipon Ltd. vs. C.C.K.Meerut, 1999 (8) TMI 193 - CEGAT, NEW DELHI . Insofar as the present case is concern.....

2015 (10) TMI 350 - SUPREME COURT

Gangeshwar Ltd. Versus Commissioner

Remission of duty - Loss of goods in fire - Supreme Court dismissed the appeal filed by the assessee against the decision of High Court 2015 (4) TMI 166 - ALLAHABAD HIGH COURT wherein high court held that assessee failed to lead any evidence whatsoev.....

2015 (10) TMI 349 - SUPREME COURT

Commissioner Versus Kingslay Industries Ltd.

Denial of SSI exemption - opportunity of opting our for one unit availing benefit for other units - Supreme Court dismissed the appeal as only meagre amount is involved. The appeal was filed by the Revenue against the decision of Tribunal 2005 (4) TM.....

2015 (10) TMI 348 - SUPREME COURT

Commissioner Versus Elcot Hitech Tool Room Ltd.

Denial of MODVAT Credit - injunction moulding machine - Supreme Court dismissed the appeal filed by the Revenue against the decision of Tribunal 2005 (2) TMI 613 - CESTAT, CHENNAI since no substantial amount is involved. In the impugned order Tribuna.....

2015 (10) TMI 347 - SUPREME COURT

G.T. Auto Industries Versus Commissioner

Duty demand - manufacturing activity - activity of Punching, Notching, Bending in case of carline and edge bending in case of Body Side Pillars - Since during the pendency of appeal, the High Court has remanded the matter back to CESTAT, therefore, S.....

2015 (10) TMI 346 - SUPREME COURT

Commissioner Versus Prem Steels Pvt. Ltd.

Determination of annual based capacity production - Supreme Court dismissed the appeal filed by the Revenue agsinst the decision of Tribunal 2005 (3) TMI 316 - CESTAT, NEW DELHI , as the issue involved had already been considered by the Tribunal whil.....

what is new what is new

|| About us || Contact us || Feed Back || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || ||

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

Go to Mobile Website