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2015 (8) TMI 1128 - ANDHRA PRADESH HIGH COURT

The Commissioner of Customs and Central Excise Versus M/s Andhra Pradesh Paper Mills Ltd.

Duty demand u/s 11A - Suppression of facts - Misdeclaration of goods - Whether the CESTAT, was right in rejecting extended period of demand under Section 11A of Central Excise Act, 1944 and in not restoring levy of mandatory penalty under Section 11A.....


2015 (8) TMI 1127 - DELHI HIGH COURT

M/s. Vishnu & Co. Pvt. Ltd. & Another Versus Superintendent Central Excise

Quashing of FIR - Demand set aside by CESTAT - Held that - Since petitioners have an alternate and efficacious remedy to seek discharge from trial court by urging the pleas taken herein, therefore, this Court is not inclined to exercise its inherent .....


2015 (8) TMI 1126 - ALLAHABAD HIGH COURT

M/s Jaiprakash Associates Ltd. Versus Union of India & Others

Recovery of excise duty - Recovery from purchaser of wound up company - Held that - Corporation has not transferred or disposed of its business or trade. The Corporation has been wound up by an order of the Court and its assets have been sold off. A .....


2015 (8) TMI 1125 - SUPREME COURT

Commnr of Central Excise Versus M/s JCBL

Classification of goods - Whether the product manufactured by the respondent assessee is covered by Chapter Heading No.87.02 or 87.07 - Held that - inasmuch as Notification No.27/2002-CE(NT) dated 23.7.2002 which is for the period 1.5.1991 to 28.2.20.....


2015 (8) TMI 1124 - SUPREME COURT

Commissioner Versus Asmaco Industries Ltd.

Duty demand - Manufacturing activity - slitting of crape paper for making masking tape - Supreme Court declined to entertain the appeal as the duty impact is less than ₹ 2 lakhs. Appeal was filed by the Revenue against the decision of Tribunal .....


2015 (8) TMI 1123 - SUPREME COURT

Commissioner Versus Kunal Processors

Duty demand - Manufacturing activity - clearance of silver coated copper tamping powder but they did not reflect the same in the classification lists or in RT 12 Returns or in any other statutory record - Supreme Court dismissed the appeal due to nom.....


2015 (8) TMI 1122 - SUPREME COURT

Commissioner Versus Ascent Meditech Ltd.

Classification of orthopaedic heating belts - Chapter Heading No.90219090 or Chapter Heading No.90189099 - extended period of limitation - Supreme Court after condoning the delay dismissed the appeal as devoid of merit. The appeal was filed by the Re.....


2015 (8) TMI 1121 - BOMBAY HIGH COURT

COMMISSIONER OF CENTRAL EXCISE, THANE-I Versus CLARIANT (I) LTD.

Denial of refund claim - Bar of limitation - payment of duty was made before issue of SCN - claim of refund was submitted after the SCN was dropped - refund claim filed on 26-2-2001 i.e. after a period of 3 years from the date of such payment/debit w.....


2015 (8) TMI 1104 - Allahabad High Court

The Commissioner Central Excise Versus M/s Mayank And Company

Challenge to Stay order - Tribunal granted stay for unlimited period - Held that - In the Commissioner Central Excise Vs. M/s Magnum Ventures Ltd. in 2015 (8) TMI 1075 - ALLAHABAD HIGH COURT , this Court clarified that the interim order granted by th.....


2015 (8) TMI 1075 - ALLAHABAD HIGH COURT

The Commissioner Central Excise Versus M/s. Magnum Ventures Ltd.

Challenge to stay order - Held that - provisions of Section 35-C(2A) have been held to be mandatory by this Court and, therefore, in any case the Tribunal can grant an interim order which can travel beyond 365 days which is the maximum limit fixed un.....


2015 (8) TMI 1066 - CESTAT CHENNAI

CCE, Chennai Versus M/s. BOC (India) Ltd.

Valuation of goods - Rental charges - Held that - Tribunal has set aside the impugned order and remanded three appeals arising out of four OIAs all dated 30.01.2004. - Tribunal order dated 20.02.2007 and also considering the Civil Appeal filed by the.....


2015 (8) TMI 1062 - SUPREME COURT

Commnr. of Central Excise, Delhi-II Versus M/s. Bass Electronics Industries & Anr.

SSI Exemption - on search goods with the Brand name of others found - whether assessee is manufacturing the goods under the brand name of others - Exemption under Notification No.13/92 CE dated 14.05.1992 - tribunal had concluded that, there was no t.....


2015 (8) TMI 1057 - ALLAHABAD HIGH COURT

Commissioner of Customs And Central Excise Versus M/s. Matsushita Television And Audio India Ltd.

CENVAT Credit - duty paying document - photo copy of the original invoice/triplicate copy of bill of entry - Whether on the facts and circumstances, the modvat credit can be taken on the basis of the photo-stat copy of BOE - Held that - there is no a.....


2015 (8) TMI 1056 - ALLAHABAD HIGH COURT

Commissioner of Central Excise, Meerut Versus M/s Vodafone Essar South Ltd.

Power of tribubal to extend the stay beyond the period of 365 days - whether the Tribunal is vested with the power to extend the stay order beyond the specified maximum time limit prescribed in Section 35-C(2-A) of the Central Excise Act - Held that .....


2015 (8) TMI 1055 - ALLAHABAD HIGH COURT

M/s Bharat Heavy Electricals Ltd. Versus Commissioner C & C Excise, Kanpur

Demand of interest on differential duty - Whether the appellant is liable to pay interest on differential duty even though the differential duty, if any, was paid, prior to the date of the passing of the final assessment order - Held that - The provi.....


2015 (8) TMI 1054 - BOMBAY HIGH COURT

UTTAM GALVA STEELS LTD. Versus COMMISSIONER OF C. EX. & CUS., MUMBAI-VII

Disallowance of CENVAT Credit - Inclusion of storage tanks/vessels within the scope of capital goods - effect of notification dated 1.3.2001 - prospective or retrospective - Held that - it is not possible to agree with Mr. Murthy that the amendments .....


2015 (8) TMI 1053 - SUPREME COURT

Commissioner of Central Excise Bangalore Versus M/s. Pragathi Concrete Products (P) Ltd.

Demand of tax - misstatement and suppression of facts - Invocation of extended period of limitation - Held that - demand for the aforesaid period was time barred as the Department had not taken any action for more than five years - Unit of the respon.....


2015 (8) TMI 1052 - SUPREME COURT

M/s. Lord Chloro Alkali Ltd. Versus Commissioner of Central Excise & Anr.

Denial of refund claim - Reversal of Cenvat Credit - Duty paid under protest - Caustic Soda is manufactured by electrolytic method wherein mercury is used as cathode which after the use is procured and cleared - Held that - mercury was cleared by the.....


2015 (8) TMI 1051 - SUPREME COURT

COMMISSIONER OF CENTRAL EXCISE Versus SANGHI THREADS

Benefit of SSI exemption - Use of brand name of others - Notification No. 16/97-C.E., dated 1-4-1997, 8/98-C.E., dated 2-6-1998 and 8/99, dated 28-2-1999, from 1-4-1999 - Respondent is using symbol/monogram on packing material in which finished produ.....


2015 (8) TMI 1050 - SUPREME COURT

BATA INDIA LTD. Versus COMMISSIONER OF C. EX., BANGALORE

Denial of exemption claim - Exemption under Notification dated 23-7-1996 - Imposition of penalty - Held that - Goods in question sold by the appellant on retail price, namely, the foot wear, was at less than ₹ 75/- per pair. However, we find th.....


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