2016 (8) TMI 1113 - CESTAT MUMBAI
M/s. Balmer Lawrie & Co. Ltd Versus Commissioner of Central Excise, Mumbai
Cenvat credit - duty paid goods cleared on their own invoices received back due to defect/rejection - Cenvat credit took on the returned goods for reprocessing during 14/7/2001 to 31/3/2005 on the strength of their own invoices - procedure laid down ... ... ...
2016 (8) TMI 1112 - CESTAT HYDERABAD
M/s Singareni Collieries Company Ltd. Versus CCE, Hyderabad-II
Whether exemption extended under Notifications 28/2010-CE and 29/2010-CE are applicable only with regard to Clean Energy Cess levied on coal as contended by department or whether the said exemption will also be applicable with regard to Central Excis... ... ...
2016 (8) TMI 1111 - CESTAT MUMBAI
Morarjee Goculdas Spinning & Weaving Co. Ltd. Versus Commissioner of Central Excise Mumbai - IV
Unjust enrichment - Refund claim - amount deposited by them on the direction of the higher judicial forum for hearing and disposing of the appeal filed by the appellant in respect of a period beyond limitation - Held that - the judgment of the Hon bl... ... ...
2016 (8) TMI 1110 - CESTAT NEW DELHI
M/s Steel Authority of India Ltd. Versus CCE & ST, Raipur
Cenvat credit - welding electrodes - they are general purpose items used in various work shops of the appellant and, as such, has no connection with their manufacturing activity - Held that - the issue has been settled in favour of the Assessee in va... ... ...
2016 (8) TMI 1109 - CESTAT MUMBAI
Brintons Carpets Asia Pvt. Ltd. Versus Commissioner of Central Excise, Pune-III
Refund claim - period of limitation - duty paid under protest - appellant stated that the credit on certain services are at the moment under judicial scrutiny and keeping in mind the instructions of the Revenue they had reversed the credit - Revenue ... ... ...
2016 (8) TMI 1108 - CESTAT MUMBAI
Commissioner of Central Excise, Raigad Versus Laxmi Organic Industries Ltd.
Cenvat credit - Special denatured spirit received from M/s.Hanil Era Textile Ltd. - M/s.Hanil Era Textile Ltd. had fraudulently taken excess Cenvat Credit by showing more Cenvat Credit than available as per law, as a closing balance at the end of the... ... ...
2016 (8) TMI 1107 - CESTAT NEW DELHI
M/s Vishavakarma Hydraulic Works Versus CCE, Delhi
Whether the entire consideration received by the manufacturing unit in respect of goods cleared clandestinely has to be treated as cum-duty price and the duty required to be paid by them needs to be re-quantified - Clendestine removal - Held that - i... ... ...
2016 (8) TMI 1106 - CESTAT MUMBAI
Master Traders and M/s. Ispat Industries Ltd Versus Commissioner of Central Excise, Thane-I
Demand - fraudulent Cenvat credit availed on the invoices issued by M/s. Ispat Industries Ltd - Held that - On going through decisions of this Tribunal in cases of Amar Ispat Pvt Ltd Vs. Commissioner of Central Excise Thane-I, it is found that facts,... ... ...
2016 (8) TMI 1105 - CESTAT MUMBAI
M/s. Ludwig Exports and M/s. Malcom Exports Versus Commissioner of Central Excise, Mumbai-I
Refund claim - unutilized credit lying in the Cenvat account due to closure of the factory - Cenvat got accumulated due to exemption under Notification No. 30/2004-CE dated 9.7.2004 and the goods have been cleared for export - Held that - this issue ... ... ...
2016 (8) TMI 1104 - CESTAT MUMBAI
M/s. Meenakshi Ferro Ingots Pvt. Ltd. Versus Commissioner of Central Excise, Pune-III
Cenvat credit - fraudulently availed on the dealers invoices without receipt of the inputs covered therein - appellant submitted that the goods were purchased, received and used in the appellant s factory as per the various records maintained by them... ... ...
2016 (8) TMI 1103 - CESTAT MUMBAI
M/s. Parekh Prints Versus Commissioner of Central Excise
Liability of interest and penalty - Suo moto abatement - regularized by the Commissioner though at later stage but the grant of abatement should be considered deemed to have been granted when the appellant has suo moto taken the abatement - Held that... ... ...
2016 (8) TMI 1102 - CESTAT CHENNAI
M/s. Daejung Moparts Pvt. Ltd. Versus CCE, Chennai
Demand of duty - Rule 8(3A) of Central Excise Rules, 2002 - Held that - we find that the Tribunal by following the judgements of the Hon ble Gujarat and Hon ble Madras High Courts held that demand of duty under Rule 8(3A) is unsustainable. Both the H... ... ...
2016 (8) TMI 1101 - CESTAT CHENNAI
Central Industrial Security Force Versus CCE, Pondicherry
Condonation of delay - 1802 days - appellant is a Government department and had to seek prior approval from the higher authorities and the matter was also under consideration by the Ministry of Home Affairs, so the appeal could not be filed within th... ... ...
2016 (8) TMI 1100 - CESTAT CHENNAI
Computer Graphics Ltd. Versus Commissioner of Central Excise, Tirunelveli
Refund claim - acumulated Cenvat credit due to closure of factory - Rule 5 of CENVAT Credit Rules, 2004 - Held that - it is found that in the various judgements, Courts have held that accumulated credit on account of closure of factory can be claimed... ... ...
2016 (8) TMI 1099 - CESTAT MUMBAI
Databyte Equipments Pvt. Ltd. Versus CCE Pune III
Demand of differential duty - duty short paid by showing the lower prices to their products which were cleared to few buyers than the prices they have charged to other buyers - Held that - we find that the first appellate authority has not considered... ... ...
2016 (8) TMI 1071 - SUPREME COURT
Commissioner of Central Excise, Madras Versus M/s Addison & Co. Ltd.
Refund claim - excise duty paid on additional discounts and turnover discounts - eligibility for deduction from the wholesale price for determination of value under Section 4 of the Central Excises & Salt Act, 1944 - Held that - this Court by its... ... ...
2016 (8) TMI 1070 - CESTAT BANGALORE
Excel Tyre & Rubber Products Versus Commissioner of Central Excise, Mangalore
Refund claim of interest paid for the delay in discharging adjudication levies imposed on them - liability to pay interest under Section 11AB of the Central Excise Act 1944 - Held that - the impugned order is not sustainable in law on the ground that... ... ...
2016 (8) TMI 1069 - CESTAT MUMBAI
Nila Baurat Engineering Ltd., Shri Yogesh Jhalla Versus Commissioner of Central Excise
Invokation of extended period of limitation - appellant has wrongly arrived at the valuation of the pipes cleared by them on the cost construction method rather the appellant should have paid duty on the value of pipes as indicated in the contract - ... ... ...
2016 (8) TMI 1068 - PUNJAB AND HARYANA HIGH COURT
Somson Exports Versus Union of India and others
Validity of revisionary order passed by the revisionary authority - Exercise of revisionary powers - Whether can be exercised by the officer of same rank or not - Held that - in view of the decision of Punjab and Haryana High Court in the case of M/s... ... ...
2016 (8) TMI 1067 - DELHI HIGH COURT
Hindustan Industrial Products Proprietor Anand Kumar Gupta & Indian Perfumes Pvt. Ltd. Versus Directorate General Of Central Excise Intelligence & Anr.
Seeking provisional release of seized goods - modification in conditions imposed - Held that - it is directed that the Petitioner shall be permitted to provisional release of the goods upon furnishing a bond for 100 of the full assessment value and, ... ... ...