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Central Excise - Case Laws


2015 (10) TMI 512 - CESTAT NEW DELHI

M/s Deyam Industry Versus CCE & ST, Chandigarh

Area based exemption - Denial of benefit under Notification No. 50/2003-CE - Imposition of interest and penalty - Invocation of extended period of limitation - Held that - In this case it is admitted fact that on 15th July, 2009 the appellant filed a.....

2015 (10) TMI 511 - CESTAT AHMEDABAD

M/s Pet Metal Pvt. Ltd. Versus Commissioner, Central Excise & Service Tax, Vadodara-II

Delay in sanction of refund claim - Demand of interest - Held that - If a refund claim is not paid within 3 months from the date of its receipt then interest at prescribed rates become payable from the date of completion of 3 months till the same is .....

2015 (10) TMI 510 - CESTAT AHMEDABAD

M/s Gujarat Plybond Versus Commissioner of Central Excise, Customs and Service Tax-Daman

Denial of CENVAT Credit - Whether CENVAT credit will be admissible with respect to lead ingots, used for internal lining of chemical reaction vessels - held that - CESTAT Delhi relied upon the case law of Union of India vs. Hindustan Zinc Ltd. 2006 (.....


M/s Chandra Metal Enterprises Versus Deputy Commissioner, Central Excise, Agra

Penalty u/s 11Ac - Benefit of reduced penalty - whether the appellant was entitled to the first and second proviso to Section 11AC of the Central Excise Act, 1944 with regard to the payment of penalty to the tune of 25 - Held that - Penalty equal to .....

2015 (10) TMI 507 - GUJARAT HIGH COURT


Whether CESTAT was justified in allowing appeal of respondent by placing sole reliance in the case of Jayant Agro Organics Ltd., 2003 (9) TMI 133 - CESTAT, MUMBAI - Held that - Decision of the Tribunal in the case of M/s Jayant Agro Organics Limited .....

2015 (10) TMI 506 - SUPREME COURT

Saraswati Sugar Mills Versus Commissioner

Denial of exemption claim - benefit of Notification 67/95 - Captive consumption - Supreme Court dismissed the appeal as the tax amount involved in this appeal is approximately ₹ 7 lakhs. The appeal was filed against the decision of Tribunal 200.....

2015 (10) TMI 505 - SUPREME COURT

Timex Watches Ltd. Versus Commissioner

Valuation (Central Excise) - MRP - Demand - Cenvat/Modvat Credit - Supreme Court dismissed the appeal of the assessee finding no error in the order of Tribunal 2004 (8) TMI 204 - CESTAT, NEW DELHI . Tribunal held that no illegality in the impugned or.....

2015 (10) TMI 504 - SUPREME COURT

Sagarika Acoustronics Pvt. Ltd. Versus Commissioner

Valuation of goods - Invocation of extended period of limitation - Supreme Court dismissed the appeal after granting permission to the assessee to withdraw the appeal. The appeal was filed against the decision of Tribunal 2005 (3) TMI 216 - CESTAT, M.....

2015 (10) TMI 503 - SUPREME COURT

Commissioner Versus CDC Carbolic (I) Pvt. Ltd.

Demand - Manufacture - Cenvat/Modvat - Packing material - Mandatory penalty and interest - Confiscation of plant and machinery - Valuation - Cum-duty price - Supreme Court dismissed the appeal filed by Revenue finding no error in Tribunal s order 200.....

2015 (10) TMI 502 - SUPREME COURT

Commissioner Versus Tetra Pack India Ltd.

Valuation - Packing material - Demand - Limitation - Supreme Court dismissed the appeal following decision of Nizam Sugar Fectory v. Collector of Central Excise, A.P. reported in 2006 (4) TMI 127 - SUPREME COURT OF INDIA . The appeal was filed agains.....

2015 (10) TMI 501 - SUPREME COURT

Commissioner Versus Pepsi Foods Ltd.

Denial of SSi exemption - Brand name - Supreme Court dismissed the appeal filed by the Revenue holding that the decision is squarely covered by the judgment in Tarai Food Ltd. v. Commissioner of Central Excise, Meerut-II 2006 (4) TMI 131 - SUPREME CO.....

2015 (10) TMI 500 - SUPREME COURT

Commissioner Versus Steel Complex Ltd.

Valuation of goods - Captive consumption - Held that - Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules 2000, which was prevailing at that time will have no application in the present case where the goods are o.....

2015 (10) TMI 499 - SUPREME COURT

Commissioner Versus Govind Printing Works

Benefit of exemption Notification No. 5/99-C.E. - Supreme Court dismissed the appeal filed by the Revenue is dismissed since the appeal is filed against the finding of fact - The appeal was filed against the order of Tribunal 2003 (10) TMI 337 - CEST.....

2015 (10) TMI 498 - SUPREME COURT

Commissioner Versus Ghatge Patil Inds. Ltd.

Duty demand - Valuation - addition of Assistance Material - Tribunal relied upon International Auto Limited v. Commnr. of Central Excise, Bihar, reported in 2005 (3) TMI 132 - SUPREME COURT OF INDIA - Held that - After going through the facts of this.....

2015 (10) TMI 497 - SUPREME COURT

Commissioner Versus CEV Engineering Pvt. Ltd.

Manufacture - assembly of CNG Kit - whether the very act of collecting various components and fitting them into a box for installation in the CNG would amount to manufacture - Supreme Court after hearing the parties and condoning the delay found the .....

2015 (10) TMI 447 - SUPREME COURT

Commnr. of Cent. Excise, Bangalore Versus M/s. P.J. Margo Pvt. Ltd. & Ors.

Clubbing of clearances - whether the excisable goods manufactured by the holding company and the subsidiary company have to be clubbed together has not been satisfactorily answered either by the learned Commissioner or by the CESTAT in the impugned j.....

2015 (10) TMI 446 - SUPREME COURT

Commissioner of Central Excise, Mumbai Versus Gurera Synthtics Pvt. Ltd.

Valuation - Undervaluation of goods - Invocation of extended period of limitation - Held that - It has come on record that the merchant manufacturers were disclosing lesser value. It has also come on record that this fact was not known to the assesse.....

2015 (10) TMI 445 - SUPREME COURT

Commnr. of Central Excise, Surat-I Versus M.K. Agarwal

Whether the goods cleared by the respondent in DTA in terms of paragraph 9.10 (b) of the EXIM Policy 2002-2007 with the permission of the Development Commissioner and against the payment in foreign exchange could be treated as export and, therefore, .....

2015 (10) TMI 444 - SUPREME COURT

M/s Caprihans India Ltd. Versus Commissioner of Central Excise, Surat

Extended period of limitation - Classification of goods - Classification of PVC films/ sheets - Classification under Chapter Heading 4901 or Chapter Heading 3926.90 - Held that - impugned show cause notice was time barred and it was not a case where .....

2015 (10) TMI 443 - SUPREME COURT

Comnr. of Central Excise Versus M/s. Gopsons Papers Ltd. & Anr.

Classification of goods - Classification of printed thermal paper rolls - Classification under Chapter Heading 49.01 or under Head 4811.90 - Held that - As per the assessee, it is essentially printing work which is done by the assessee relating to th.....

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