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



Citation -

Showing 1 to 20 of 56670 Records

Central Excise - Case Laws


2015 (10) TMI 572 - CESTAT CHENNAI

M/s. M.M. Forgings Ltd. Versus CCE, Tiruchirappalli

Recovery of erroneous refund of unutilized cenvat credit - period of limitation - Export of service - whether notices issued by adjudicating authority for demanding erroneous refund is hit by limitation specified under notification No. 35/2000 or whe.....

2015 (10) TMI 571 - CESTAT AHMEDABAD

M/s. Shah Paper Mills Limited Versus Commissioner of Central Excise & S.T., Daman

Disallowance of CENVAT Credit - Penalty under Rule 15(1) of the Cenvat Credit Rules - whether main appellant was eligible to take credit on the basis of cenvatable documents showing payment of duty - Held that - duty paid on the waste kraft paper was.....

2015 (10) TMI 570 - CESTAT CHENNAI

Tamilnadu Petroproducts Ltd. Versus Commissioner of Central Excise, Chennai-I

Demand of interest - belated payment of differential duty - Held that - There is no demand of central excise duty as the appellants paid differential duty by self-assessment under Section 11A (2B). The adjudicating authority dealt the issue in detail.....

2015 (10) TMI 569 - CESTAT CHENNAI

Packaging India Pvt. Ltd. Versus Commissioner of Central Excise, Puducherry

CENVAT Credit - removal of capital goods after use - removal of cylinders/rollers which are used in printing of packaging materials - Held that - The Rule 3(4) of CCR 2002 has been amended by notification No.13/03-CE (NT) dt.1.3.2003 where the provis.....


M/s. S.N. Industries Versus Union of India & Ors.

Availment of benefit of Notification dated 01.03.1986 - fraudulent evasion of excise duty - Held that - both the Adjudicating Authority and the CEGAT, have considered the entire evidence, in arriving at a finding that M/s S.N. Wires was the dummy uni.....

2015 (10) TMI 567 - BOMBAY HIGH COURT

BMW India Private Limited Versus The Union of India & ors.

Challenge to the show cause notice - SCN propose to deny the CENVAT Credit prior to the date of registration while demand duty for such period - Duty demand u/s 11A(5) read with Rule 14 - Held that - No doubt that this Court would not have ordinarily.....

2015 (10) TMI 566 - SUPREME COURT


Duty demand / Reversal of cenvat credit - Bagasse - Manufacture - generation of electricity - whether Bagasse which emerges as residue/waste of sugarcane is subjected to excise duty or not - Held that - It could not be pointed out as to whether any p.....

2015 (10) TMI 565 - SUPREME COURT

Commissioner Versus Aquamall Water Solutions Ltd.

Imposition of penalty - whether penalty under Rule 173Q of CER 1944 is relatable to non-demanding of interest under Section 11AB - Supreme Court dismissed the appeal filed by Revenue against the decision of High Court 2003 (11) TMI 597 - KARNATAKA HI.....

2015 (10) TMI 564 - SUPREME COURT

Union of India Versus J.M. Industries

Denial of refund claim - Interest - High Court granted refund and interest - Appeal pending before tribunal - Held that - even CEGAT has since decided the appeal and dismissed the same thereby affirming the order of refund. We are also informed that .....

2015 (10) TMI 563 - SUPREME COURT

Commissioner Versus Exportec India Exports

Classification - Import of polyester fabric (Untextured) - Assessee classified under 5407 6190 Revenue under 5407 5290 - Supreme court dismissed the appeal filed by Revenue against the decision of High Court 2011 (9) TMI 599 - Punjab and Haryana High.....

2015 (10) TMI 562 - SUPREME COURT

Guwahati Carbon Ltd. Versus Union of India

Refund of Education Cess - Exemption under Notification No.32/99-CE dated 8-7-1999 - Supreme Court dismissed the appeal filed by Assessee against the decision of High Court 2011 (8) TMI 1096 - GAUHATI HIGH COURT wherein high Court held that Education.....

2015 (10) TMI 561 - SUPREME COURT

Bakewell Agro Limited Versus Commissioner

Waiver of pre deposit - Delay in payment of duty - Violation of provisions of Rule 8(3A) of Central Excise Rules, 2002 - Penalty u/s 11AC Availment of CENVAT Credit - Supreme Court dismissed the appeal filed by assessee by granting another 8 weeks ti.....

2015 (10) TMI 560 - SUPREME COURT

Commissioner Versus Gujarat Fashions

Inclusion of value of deemed export - Whether value of deemed export is required to be excluded while determining FOB value of export for the purpose of computation of value of the Exim Policy Supreme Court dismissed the appeal filed by the Revenue a.....

2015 (10) TMI 559 - SUPREME COURT

Commissioner Versus H & R Johnson (India) Ltd.

MRP Valuation or transaction value - Clearances of tiles - institution buyer - industrial consumers - appellant is discharging duty on these tiles as per the provisions of Sectin 4A - revenue demanded duty on the basis of transaction value under Sect.....

2015 (10) TMI 558 - SUPREME COURT

Commissioner Versus Saakeen Alloys Pvt. Ltd.

Clandestine removal retraction of statements - Demand on the note books and pen-drive recovered from the premises of third party, who was a dealer of assessee Lack of evidence - Whether the Customs, Excise & Service Tax Appellate Tribunal, was co.....

2015 (10) TMI 557 - SUPREME COURT

Commissioner Versus Sterling Gelatin

Non maintenance of separate accounts for the inputs used in dutiable goods and exempted goods - Whether assessee was required to pay an amount equal to 8 or 10 of the value of the exempted goods as the common input (Hydrochloric Acid) used for the ma.....

2015 (10) TMI 556 - SUPREME COURT

Commissioner Versus Kalai Magal Alloys Steel Pvt. Ltd.

Demand of duty - Manufacturing activity stopped due to hardship - Inability to pay excise duty - Invocation of Section 11A - Imposition of Compounded levy of tax - Supreme Court after condoning the delay dismissed the appeal filed by the Revenue agai.....

2015 (10) TMI 555 - SUPREME COURT

Suraj Prakash Versus Commissioner

Maintainability of appeal - non compliance of pre deposit order - Clandestine removal of goods - Assessee being director of company - Responsibility of assessee - Supreme Court after condoning the delay did not find reason to entertain the petition f.....

2015 (10) TMI 554 - SUPREME COURT

Commissioner Versus Aarti Drugs Ltd.

Denial of exemption claim - Applicability of Rule 57CC - Supreme Court dismissed the appeal filed by the Revenue holding that the appeal is covered against the decision of Union of India & Ors. v. M/s. Hindustan Zinc Ltd 2014 (5) TMI 253 - SUPREM.....

2015 (10) TMI 553 - SUPREME COURT

Shree Nakoda Ispat Versus Commissioner

Clandestine removal of goods - Penalty u/s 11AC - Supreme Court after hearing the parties dismissed the appeal filed by the assessee but by extending the time period to make the pre deposit. The appeal was filed against the decision of High Court 201.....

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