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2015 (9) TMI 94 - CESTAT CHENNAI

Rashiklal & Co. Versus Commissioner of Central Excise, Chennai

Demand of Differential duty - suppression of facts - Invocation of extended period of limitation - suppression of facts - Held that - The Range Superintendent was very well aware of the variation between the commercial invoice and the excise invoice......


2015 (9) TMI 93 - CESTAT CHENNAI

M/s. Pepsico India Holdings Pvt. Ltd. Versus CCE, Puducherry

Demand of CENVAT credit - credit on plastic crates - plastic crates where the appellant has used both in dutiable and in exempted goods - Held that - The issue is already settled by virtue of retrospective amendment in the Finance Act, 2010. We also .....


2015 (9) TMI 92 - CESTAT AHMEDABAD

M/s Gujarat State Fertilizers & Chemicals Ltd. Versus Commissioner, Central Excise & Service Tax, Vadodara-I

Demand of interest u/s 11AB on differential duty - Extended period of limitation - Held that - The relevant date for demanding interest will have to be mutatis mutandis, one year from the date of payment of interest made under Section 11A of the Cent.....


2015 (9) TMI 91 - CESTAT NEW DELHI

M/s Benara Automotives (P) Ltd., Shri Rajesh Benara, Shri Mukesh Benara, M/s Benara Valves Ltd., Shri Aditya Kumar Jain, Proprietor, Shri Ajay Kumar Jain, Proprietor, M/s Agro Machinery Company Versus CCE, Kanpur

Demand of duty - Imposition of interest and equivalent penalty - Violation of principle of natural justice - Opportunity of cross examination not granted - Held that - Certain documents has resumed from the third party and statements of third parties.....


2015 (9) TMI 90 - CESTAT NEW DELHI

Shri Rajesh Gupta, Managing Director, M/s Sand Plast India Ltd. Versus CCE, Delhi -II

Waiver of pre deposit - manufacture of sand lime bricks known as calcium silicate bricks - fly ash bricks or not - using 50 by weight of pond ash as filler - Exemption under Notification No. 5/06-CE and 6/06-CE till 28/2/11 - Held that - when in the .....


2015 (9) TMI 89 - CESTAT NEW DELHI

M/s. Ginni Non Woven Pvt Ltd (Earlier Known As. M/s Yash Technologies Pvt Ltd) , Shri N.K. Indoria, Director Versus CCE & ST, Noida

Duty demand - Job work - clearances for export made by the appellant from the job worker s premises - Whether in terms of sub-rule (2) of Rule 12 B, the appellant company was liable to pay duty in respect of these goods - Held that - Person whether a.....


2015 (9) TMI 41 - CESTAT MUMBAI

Kopran Ltd. Versus Commissioner of Central Excise, Raigad

Denial of refund claim - Refund of accumulated cenvat credit - Export of goods it has been alleged that documents have not been produced for verification but the fact is that all documents were produced to the Superintendent who verified the document.....


2015 (9) TMI 40 - CESTAT KOLKATA

M/s. Satyapal Shivkumar, M/s. Dharampal Premchand Ltd., M/s. Dharampal Satyapal Ltd. Versus Commr. of Central Excise & Service Tax, Shillong

Availment of exemption on chewing tobacco under Notification No. 8/2004-CE dated 21/01/2004 - whether the appellants are eligible for exemption on compound under Notification No.52/2002, as their finished products i.e. chewing tobacco are wholly exem.....


2015 (9) TMI 39 - CESTAT CHENNAI

Kali Steel & Engineering Industries Pvt. Ltd. Versus Commissioner of Central Excise, Tiruchirapalli

Denial of consequential refund - claim is not supported by any quantification or valid evidence that incidence of duty has not been passed on to any other customer - Held that - As regards the demand of proof of evidence on payment of ₹ 1,07,24.....


2015 (9) TMI 38 - CESTAT CHENNAI

Tamilnadu Asbestos Versus Commissioner of Central Excise, Tiruchirapalli

Denial of refund claim - whether refund is hit by limitation and doctrine of unjust enrichment would apply and whether appellants are eligible for refund as per the rate contract issued by TWAD Board w.e.f. 28.3.98 - Held that - Appellant cleared the.....


2015 (9) TMI 37 - CESTAT BANGALORE

M/s G.S. Alloy Castings Ltd. Unit-II Versus Commissioner of Central Excise, Guntur

Clandestine removal of goods - Recovery of incriminating documents - Held that - Entire case of the Revenue is based upon the statements of the authorized representatives of M/s Usha Enterprisesand M/s SreeTirumala Steel Rolling Mills Pvt. Ltd. Apart.....


2015 (9) TMI 36 - CESTAT NEW DELHI

MAYANK & CO. Versus COMMISSIONER OF C. EX. & S.T., KANPUR

Waiver of pre deposit - Imposition of penalty - Seizure of goods since goods not entered in statutory records - Manufacture of Pan masala - Presence of lime, katha, betel nut and tobacco - Held that - Apart from relied upon report of Shriram Institut.....


2015 (9) TMI 35 - CESTAT AHMEDABAD

M/s Torrent Pharmaceuticals Ltd Versus C.C.E. & S.T. -Vadodara-I

Denial of refund claim - Bar of limitation - Jurisdiction of Court - Held that - Appellant in the present proceedings is a merchant exporter and not a person who undertook first manufacture and subsequent processing of the returned goods. Appellant i.....


2015 (8) TMI 1237 - CESTAT NEW DELHI

M/s Onida Saka Ltd., Shri Ashok Chawla, Shri Lokesh Khanna, M/s Adonis (India) Ltd Versus Commissioner of Central Excise, Indore

Duty demand - Valuation of goods - Related person - deduction of these trade discounts offered to dealer being a group company selling entire production of the assessee - held that - just because the entire production of goods of the appellant compan.....


2015 (8) TMI 1236 - CESTAT MUMBAI

Mahindra & Mahindra Ltd. Versus Commissioner of Central Excise, Nagpur

Denial of CENVAT Credit - agricultural tractors - switching over from Rule 6(3)(b) to Rule 6(2) of the Cenvat Credit Rules - delay in reversal of the cenvat credit. - Exemption under Notification No.23/2004-CE dated 9.7.2004 - Held that - There is no.....


2015 (8) TMI 1235 - CESTAT NEW DELHI

Shri M.B. Baheti of M/s. Decora Tubes Ltd, Shri Rajesh Maheshwari Versus CCE & ST, Kanpur

Recovery of wrongly taken cenvat credit - personal penalty whereas the company is under liquidation - Imposition of penalty under Rule 26 - Held that - Show cause notice had been issued not only to the appellant company M/s. DTL, Unit-II (Aluminium D.....


2015 (8) TMI 1234 - CESTAT CHENNAI

Aluminium Powder Co Ltd And Others Versus C.C.,C.C.E. & S.T., Madurai And Others

Denial of CENVAT Credit - Various services - Held that - Credit on annual operation and maintenance service of windmill, normal maintenance and services availed in respect of functioning of wind mill are allowed. BR BR Appeals have been filed by Reve.....


2015 (8) TMI 1233 - CESTAT CHENNAI

CCE, Tiruchirappalli, CCE, Chennai III Versus M/s. Virgo Polymers India Ltd., M/s. Bishan Saroop Ram Kishan Agro Pvt. Ltd., M/s. Bharat Industrial Enterprises Ltd., M/s. Sakthi Knitting Ltd., M/s. Amirchand Jagadish Kumar Exports Ltd., M/s. Karur KCP Packagings Pvt. Ltd.

Classification of Flexible Intermediate Bulk Containers (FIBC) - Classification under Heading 392090 / 39232990 or 6305 32 00 - Held that - The Board has issued the clarification for the purpose of All Industry Rates of Duty Drawback and categoricall.....


2015 (8) TMI 1232 - KARNATAKA HIGH COURT

BIG BAGS INTERNATIONAL PVT. LTD. Versus COMMR. OF C. EX., BANGALORE-II

Classification of goods - classification of Flexible Intermediate Bulk Containers under 3993 and 2990 of the Schedule to the Central Excise Tariff Act, 1985 - Held that - As set out by the appellant, because of the classification, he is put into loss.....


2015 (8) TMI 1231 - CHHATTISGARH HIGH COURT

PERUMAL ASSOCIATE Versus COMMISSIONER OF C. EX., CUS. & S.T., RAIPUR

Extension of time for protection umbrella - waiver of pre-deposit - Apprehension of coercive action for recovery of excise duty - Held that - Court earlier granted protective umbrella to the petitioner with the spirit that the appellant should not be.....


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