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2015 (9) TMI 206 - MADHYA PRADESH HIGH COURT

M/s Bhanu Iron And Steel Co. Ltd., Shri Y.S. Bisht, Shri Anoop Bishnoi Versus Commissioner Customs Central Excise

Duty demand - Shortage of goods - Seizure of goods - Fraudulent availment of MODVAT Credit - Non receipt of actual goods - Held that - From the contents of paragraphs 24 to 29 of the order-in-original, the contention of the appellant regarding violat.....


2015 (9) TMI 205 - UTTARAKHAND HIGH COURT

M/s. Kukreti Steels Limited Versus Commissioner of Central Excise Meerut-1

Penalty imposed under proviso 3 (ii) of Rule 96ZO (3) of the Central Excise Rules, 1944 - Held that - As per the dictum of the Apex Court in the case of Kolhapur Canesugar Works Ltd. (2000 (2) TMI 823 - Supreme Court of India), the normal effect of r.....


2015 (9) TMI 204 - BOMBAY HIGH COURT

M/s. West Coast Paper Mills Ltd. Versus Deputy Commissioner of Customs and others

Renewal/Encashment of Bank Guarantee Finalization of Contract Petitioner addressed letter to Respondent No.1 stating that since everything at Petitioner s end was complied with, assessment was required to be completed within sixty days and as such, r.....


2015 (9) TMI 203 - ANDHRA PRADESH HIGH COURT

Vamshi Rubber Ltd. Versus Commissioner of Central Excise

Demand of differential duty - SSI exemption under Notification No.1/93 - Whether the Tribunal is justified in upholding the order of the lower authority despite the fact that there is no estoppel against the statutes and it is always open to the appe.....


2015 (9) TMI 202 - KARNATAKA HIGH COURT

Bhuwalka Steel Industries Ltd, Suresh Kumar Bhuwalka S/o. Late Balchand Bhuwalka Versus Union of India, Commissioner Of Central Excise, Assistant Commissioner of Central Excise

Validity of Rule 5 of the Hot Rerolling Mills Annual Capacity Determination Rules, 1997 - Whether Rule 5 of the Rules is liable to be declared unconstitutional, violative of Article 14 and/or ultra vires Section 3A of the Central Excise Act, 1944 - H.....


2015 (9) TMI 200 - CESTAT NEW DELHI

Bajaj Hindustan Sugar And Industries Ltd Versus Commissioner of Central Excise, Allahabad

Remission of duty - Auto combustion - Whether the appellant is entitled for remission of duty in case of auto-combustion which took place in the factory of appellant or not - Held that - It is not in dispute that auto-combustion took place in the fac.....


2015 (9) TMI 199 - CESTAT KOLKATA

M/s. A.P. Electricals (P) Ltd. & others, Shri Akhilesh Kotia, Director, Smt. Charu Kotia, Director, Shri Raju Das, Works Manager Versus Commr. of Central Excise, Kolkata-V

Duty Demand - Imposition of penalty - Violation of principle of natural justice - Opportunity of cross examination not given - Held that - Appellants sought for the cross examination of the Works Manager and the job workers which was turned down. In .....


2015 (9) TMI 198 - CESTAT KOLKATA

M/s. Ellenbarrie Industrial Gases Ltd. Versus Commr. of Central Excise, Kolkata-III

Recovery of CENVAT Credit - CENVAT Credit on cylinders used in transporting various gases - capital goods - Held that - There is no allegation of suppression of facts in availing CENVAT Credit on the cylinders during the relevant period. Needless to .....


2015 (9) TMI 154 - SUPREME COURT

C.C.E., Surat-II Versus M/s. Bharat Metal Decorators

Classification of good - printing of metal backed advertisement material/posters, commonly known as Danglers - Whether the respondent/assessee s product was classifiable under Chapter 49 sub-Heading 4901.90 attracting nil excise duty or it is to be c.....


2015 (9) TMI 153 - SUPREME COURT

M/s. Ramchandra Rexines (P) Ltd. And Others Versus Commissioner of Central Excise, Bangalore-1

Validity of order of the HC - Held that - Court had observed in the Order dated 4.04.2012 2012 (4) TMI 576 - SUPREME COURT that the High Court had to decide the case on merits but without going into the merits of the case, the High Court has disposed.....


2015 (9) TMI 152 - MADRAS HIGH COURT

M/s. Mettur Thermal Power Station, A Unit of Tamil Nadu Generation And Distribution Corporation Ltd (Tangedco) Versus Central Board of Excise And Customs, Commissioner of Central Excise

Levy of duty on fly ash and fly ash bricks - whether the fly ash and fly ash bricks included as items in the entries to the First Schedule to the Central Excise Tariff Act, per se make the same exigible to excise duty - Held that - It has already bee.....


2015 (9) TMI 151 - KARNATAKA HIGH COURT

M/s. Meenakshi Steel Re-Rolling Mills Versus Union of India, Ministry of Finance and Others

Whether Rule 5 of the Rules is liable to be declared unconstitutional, violative of Article 14 and/or ultra vires Section 3A of the Central Excise Act, 1944 - Rule 5 of the Hot Re-rolling Mills Annual Capacity Determination Rules, 1997 - Held that - .....


2015 (9) TMI 150 - BOMBAY HIGH COURT

The Commissioner of Central Excise, Thane­I Commissionerate Versus M/s. Kaushal Silk Mills Pvt. Ltd. & Ors.

Disallowance of deemed credit - Suppression of value of goods - Held that - There is a specific finding of fact that there is nothing on record which would show that the processors had personal knowledge regarding inflation of valuation of goods. Per.....


2015 (9) TMI 149 - MADRAS HIGH COURT

M/s. V.T. Dyers and Screen Printers and others Versus Union of India and others

Challenge to Rule 8(3) of the Central Excise Rules - Violation of Articles 14, 19(1)(g), 50 and 265 of the Constitution of India - whether interest is chargeable in terms of Rule 8(3) Central Excise Rules or under the provisions of Section 11AB of th.....


2015 (9) TMI 148 - MADRAS HIGH COURT

Commissioner of Central Excise & Service Tax, Tiruchirappalli Versus M/s. The India Cements Ltd. and others

Benefit of Modvat credit - credit on lubricants used in the mines of the respondent - Held that - It is evident that a fact is in dispute, as has been raised by the Department. Further, the finding of the Tribunal that the mine of the assessee is a c.....


2015 (9) TMI 147 - ALLAHABAD HIGH COURT

U.P. State Sugar Corporation Ltd. Versus Commissioner

Denial of CENVAT Credit - Whether the Tribunal has committed an error of law in denying the credit on welding electrodes solely on the ground that they are classified under Heading 83 of Central Excise Tariff which is not covered under the definition.....


2015 (9) TMI 119 - MADRAS HIGH COURT

The Commissioner of Central Excise, Chennai IV Commissionerate, Chennai Versus Customs Excise & Service Tax, Appellate Tribunal, Chennai and others

Denial of CENVAT Credit - Job work - Whether in the facts and circumstances of the case, the first respondent Appellate Tribunal is right in holding that the second respondent is entitled to Cenvat credit on the capital goods/inputs used in the manuf.....


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.....


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