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2015 (7) TMI 146 - CESTAT NEW DELHI


Clandestine removal of goods - Penalty u/s 11AC - Held that - Duty demand for the period from April 05 to Aug. 06 is in respect MS Ingots which are manufactured by the appellant. The raw material for the MS Ingots is Sponge Iron, Pig Iron, Steel Scra.....

2015 (7) TMI 137 - High Court Of Rajasthan

M/s Kushi Enterprises Versus UOI

Waiver of pre deposit - Held that - The circular dated 16.09.2014 was issued on the same day when the impugned order was passed. It becomes operative from the date it was issued and, accordingly, the appellant was only required to pay 10 of the duty .....


M/s TVS Motor Co Ltd Versus Union of India, Commissioner of Central Excise, Joint Secretary Government of India

Denial of rebate claim - exemption under notification No.19/04 -CE(NT) dated 06.09.2004 - petitioner did not fulfill condition 2(b) of notification No.19/2004 -CE(NT) dated 06.09.2014 - Held that - For purpose of levy of Automobile Cess, value as def.....

2015 (7) TMI 135 - SUPREME COURT

Devta Steel Rolling Mills Versus Com. of central Excise, Chandigarh

Constitutional validity of Rule 5 of the Hot-Rolling Steel Mills Annual Capacity Determination Rules, 1997 - Whether Rule 5 of the Hot-Rolling Steel Mills Annual Capacity Determination Rules, 1997 would apply to a case where annual capacity of produc.....

2015 (7) TMI 134 - SUPREME COURT

Bharat Roll Industry (Pvt.) Ltd. Versus Commissioner

Valuation of goods - Demand of duty - Period of Limitation - Suppression of facts - Inclusion of sales tax collected in the assessable value of goods - Whether the assessee was entitled to claim deduction under Section 4(4)(d)(ii) of the Act in respe.....

2015 (7) TMI 133 - SUPREME COURT

Commissioner Versus Hindustan Petroleum Corpn. Ltd.

Availment of CENVAT Credit - Whether conversion of motor spirit into motor spirit power and of HSD into HSD turbojet by mixing small quantities of multifunctional additives would amount to manufacture or not - Supreme Court permitted the revenue to w.....

2015 (7) TMI 96 - SUPREME COURT

Commnr. Central Excise, Delhi-IV Versus M/s. Sandan Vikas (I) Ltd.

Classification of car air-conditioning kit - Legal substantiality of the judgment and order of tribunal based on Apex court judgment in past - Matter refer to three judge bench for hearing - Whether the car air-conditioning kit is classifiable under .....

2015 (7) TMI 66 - CESTAT KOLKATA

M/s. Bharat Lithographing Co. Pvt Ltd, M/s Renaissance Versus Commissioner of Central Excise, Kolkata-I

Waiver of predeposit - Penalty u/s 11AC - SSI Exemption Notification No.08/2003-CE dated 01.03.2003 - Clubbing of clearances - Held that - On the issue of clubbing of clearances of both these Units, prima facie, we do not find that sufficient reasons.....


Smart Technology Systems Versus Commissioner of Central Excise And Service Tax, Bangalore-III

Denial of SSI Exemption - Valuation u/s 4A - Held that - Goods which would be falling under Section 4A would be parts, components and assemblies of automobiles. The meaning of the said extraction as understood by an ordinary human being would be rela.....

2015 (7) TMI 63 - CESTAT NEW DELHI

Commissioner of Central Excise And Service Tax, Raipur Versus M/s. Chetan Industries Ltd

Denial of CENVAT Credit - Capital goods - Held that - Cenvat Credit is available to the assessee if the item is used in manufacturing of capital goods or used in manufacturing of their final product. - Commissioner (A) in the impugned order that thes.....


BEML Limited Versus Commissioner of Central Excise, Customs And Service Tax, Bangalore-I

Waiver of pre dpeosit - Cenvat credit - failure to maintain separate accounts - appellant should have paid 10 /5 of the value of the exempted goods - Held that - There is no dispute that the appellants are reversed the entire cenvat credit attributab.....


Jenious Clothing Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Bangalore-III

Waiver of pre deposit - Imposition of penalty u/s 11A - SCN Issued after 1 year of imposition of penalty - Held that - Taking note of the fact that entire amount has been paid and provisions of Section 11A requires much more detailed consideration an.....

2015 (7) TMI 29 - CESTAT NEW DELHI

M/s. R.A. Casting Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Meerut-I

Levy of penalty u/s 11C - Duty demand - Shortage of goods - Clandestine removal of goods - Held that - Appellant has paid the duty at the time when shortage was detected. Later on, the department issued a show cause notice for appropriation of duty p.....


M/s Vaibhav Auto Industries Versus Commissioner of Central Excise And Service Tax, Ahmedabad

Non compliance of direction given in stay order - applicant was directed to pre-deposit 50 of the amount of duty confirmed by the adjudicating authority - Held that - the applicant submits that they have deposited only ₹ 30 Lakh. He further sub.....


Sri Sai Ram Industrial Equipments Pvt Ltd, K Rambabu Managing Dir Sri Sai Ram Industrial Equipments Pvt Ltd Versus Commissioner of Central Excise, Customs And Service Tax And Others

Manufacturing activity or taxable service - Activity of fabricating various iron and steel items by cutting, drilling and making holes etc. - Held that - confirmation of excise duty by invoking longer period of limitation, without going into the lega.....

2015 (6) TMI 954 - CESTAT CHENNAI

M/s Goyal MG Gases Pvt Ltd Versus Commissioner of Central Excise, Trichy

Duty demand - Manufacturing activity - Oxygen and Argon gases procured in bulk in tankers were loaded into small cylinders - Held that - Prima facie, perusal of the judgment of the Apex Court 2011 (8) TMI 93 - Supreme Court of India throws light that.....

2015 (6) TMI 953 - CESTAT CHENNAI

M/s Sakthi Sugars Ltd Versus Commissioner of Central Excise, Salem

Penalty u/s 11AC - GTA Service - Held that - ingredient of Section 11AC was not examined by learned Commissioner (Appeals). But it cannot be said so when learned Commissioner (Appeals) in the first round of litigation was aware of the fate of adjudic.....

2015 (6) TMI 952 - CESTAT CHENNAI

M/s Santha Alloys India Pvt Ltd, C. Ramesh Kumar, C. Senthil Kumar Versus Commissioner of Central Excise, Coimbatore

Waiver of pre deposit - Evasion of duty - Clandestine removal of goods - Penalty u/s 11AC - Held that - It is a case, where the investigation recovered various chits containing entries directly demonstrating clearances of the goods manufactured by th.....

2015 (6) TMI 951 - CESTAT CHENNAI

Ganesh Parthasarathy, Tussor Machine Tools India Ltd Versus Commissioner of Central Excise & St, Coimbatore

Import of the goods duty-free for use thereof in EOU - Clearance of finished goods to DTA - Held that - It does not appeal to the common sense that how an entitlement pending before the Development Commissioner protects the interest of Revenue at thi.....

2015 (6) TMI 950 - CESTAT CHENNAI

M/s Forder Technik India Pvt Ltd Versus Commissioner of Central Excise, Chennai-IV

Manufacturing activity or not - installation and erection or heavy storage racks at the premises of its clients - Immovable goods - Held that - The appellant although was principal manufacturer of manufactured rack components, that having been embedd.....

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