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R.K.S. Motor (P.) Ltd. Versus Commissioner of Central Excise, Customs & Service Tax, Hyderabad-II

Condonation of delay - Delay of 29 days - Improper advice of legal counsel - Held that - for the lapse of the advocate or because of the fact that counsel did not advise them suitably, the appellant should not suffer. Therefore we set aside the decis.....


Sagar Cements Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad

Waiver of pre deposit - Denial of CENVAT Credit - GTA Service - claim of the appellants is that the CENVAT Credit is taken in respect of cement wherein the appellants bore the freight and supplied the goods at the premises of customers on FOR destina.....

2015 (5) TMI 770 - CESTAT CHENNAI

M/s. Tansi Foundry Versus Commissioner of Central Excise, Salem

Denial of SSI exemption - Notification No. 1/93-CE dated 28.02.1993 - appellants had not opted the benefit of exemption in respect of the goods under the sub-heading 7325.10 and paid full duty - Held that - The appellant contended that they were not .....

2015 (5) TMI 769 - CESTAT CHENNAI


Waiver of pre deposit - Classification of goods - Held that - Prima facie, it appears that the contents of the goods do not substantially contain nitrogen and phosphates. To call the goods as fertilizers, these ingredients substantially dominate. The.....

2015 (5) TMI 738 - CESTAT CHENNAI

Commissioner of Central Excise, Chennai -II Versus M/s. Rawf Re-Rollers

Clandestine removal of goods - evasion of duty - Held that - department had demanded excise duty on MS. Rounds, alleging that the respondents have clandestinely removed the goods by relying on the oral statements and without any corroborative evidenc.....


Ultratech Cement Ltd Versus Commissioner of Central Excise, Service Tax And Customs, Bangalore-II

Waiver of pre deposit - Denial of CENVAT Credit - Credit availed in respect of Storage Sylos - Held that - appellant may have a case for the benefit of CENVAT credit in respect of steel and cement in view of the decision of the Hon'ble High Court.....


Commissioner of Central Excise, Bangalore-I Versus M/s. Wipro Gemedicals Systems Pvt Ltd

Duty demand u/s 11D - Whether provisions of Section 11D of Central Excise Act, 1944 would apply to the impugned goods, which were cleared at nil rate of duty after the respondent-assessee reversed 8 of total price of such goods cleared during the per.....


Sri Chakra Cements Ltd Versus Commissioner of Customs, Central Excise And Service Tax, Guntur

Eligibility of the appellant for CENVAT credit on MS Angles, Beams, Sheets, etc. - Held that - Whether the items used for maintenance and repair credit can be given or not is highly debatable, requires detail consideration of the actual usage. At thi.....

2015 (5) TMI 734 - CESTAT NEW DELHI

M/s Monu Steels Ltd, M/s Nibi Steels Ltd, Lal Bahadur Yadav Versus Commissioner of Central Excise And Service Tax, Raipur

Clandestine removal of goods - Clearance of goods without payment of excise duty and invoices - Held that - Similar issue has come up in several other cases of similar nature like in the case of RA Castings Pvt. Ltd. Vs. CCE, Meerut-I 2008 (6) TMI 19.....

2015 (5) TMI 701 - SUPREME COURT

Commnr. of Central Excise, Jaipur Versus M/s. Dabur India Ltd.

Classification - Caldhan suspension, Livfit Vet and Ayucal premix - Animal feed supplements or Veterinary medicament - Classification under sub heading no.2302.00 or sub heading no.3003.39 - Held that - There are several reasons given by the Tribunal.....

2015 (5) TMI 700 - SUPREME COURT

Commissioner of Central Excise Versus M/s. Amritlal Chemaux Ltd.

Manufacturing process or not - Repacking and / or labelling - Products purchased in bulk quantities in bulk packing & thereafter process is undertaken - dyes & dye bases, napthols & fast bases, and chrome pigments - Held that - It is clea.....

2015 (5) TMI 699 - CESTAT NEW DELHI

M/s Balkrishna Industries Ltd., Shri Pawan Batra Versus Commissioner of Central Excise And Service Tax, Jaipur

Waiver of pre deposit - Denial of CENVAT Credit - Inputs used for job work - Held that - When there is no physical removal of the cenvated inputs, there is no requirement to reverse the credit under Rule 3(5) of the Cenvat Credit Rules, the appellant.....

2015 (5) TMI 698 - CESTAT NEW DELHI

M/s Goyal Auto Products Pvt Ltd, Shri Raghubir Dayal Goyal, Shri Rahul Goyal Versus Commissioner of Central Excise, Delhi-I

Penalty u/s 11AC - Clandestine removal of goods - Held that - Penalty under section 11AC of the Act is not imposable as in this case as duty demand has already been dropped by the learned Commissioner (Appeals). Further, I find that currency seized i.....

2015 (5) TMI 697 - CESTAT NEW DELHI

Prakash Industries Ltd Versus Commissioner of Central Excise And Service Tax, Indore

Stay application - Waiver of pre deposit - Doctrine of merger of order - Held that - Tribunal s order 2015 (5) TMI 568 - CESTAT NEW DELHI directing the appellant to deposit an amount of ₹ 12.00 Crores within a period of four weeks had been uphe.....

2015 (5) TMI 664 - MADRAS HIGH COURT

Carboline India Pvt. Ltd. Versus The Coimmissioner of Central Excise Chennai - II

Waiver of pre deposit - CENVAT Credit - whether the appellant is entitled for the benefit of cenvat credit on the service tax paid by the appellant - Held that - Following decision of ABB Limited Vs. CCE 2011 (3) TMI 248 - KARNATAKA HIGH COURT it is .....


Mundra Ports And Special Economic Zone Limited Versus Commissioner of Central Excise & Customs

Denial of CENVAT Credit - cement and steel - Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in rejecting the claim of the assessee in light of the provisions of Rule 2(k) of the Cenvat Credit Rules, 2004 .....


Century Knitters (India) Ltd. And Others Versus The Customs, Excise & Service Tax Appellate Tribunal and another

Modification of order - Held that - CESTAT, by the impugned order, rightly held that by virtue of the order dated 13.03.2013, the appeal stood dismissed. Admittedly, the order dated 13.03.2013 was not complied with by the appellant or by M/s. Puneet .....

2015 (5) TMI 661 - MADRAS HIGH COURT

M/s. A.R. Metallurgicals Pvt Ltd Versus The Customs, Excise And Service Tax Appellate Tribunal, The Commissioner of Central Excise

Utilization of CENVAT Credit for payment of duty - Applicability of Rule 8(3A) of Central Excise Rules - Held that - condition contained in sub-rule (3A) of Rule 8 of the Central Excise Rules, 2002 for payment of duty without utilizing the CENVAT cre.....

2015 (5) TMI 660 - BOMBAY HIGH COURT

Poona Tools (P.) Ltd. Versus Union of India

Bar under section 32-O(1)(i) of the Central Excise Act, 1944 - incorrect and irregular cenvat credit - Wilful suppression of facts - Held that - There is no dispute about existence of the order passed by the Settlement Commission on 20th December, 20.....

2015 (5) TMI 659 - CESTAT MUMBAI

M/s Leo Circuit Boards, Pvt Ltd, Shri Sudesh Rao, M/s Pan India Network Infravest Pvt Ltd Versus Commissioner of Central Excise, Belapur

Demand of duty - Manufacturing activity or not - Held that - Appellant is engaged in the assembly of 114 components alongwith power supply, motherboard, LCD, keyboard which in our view clearly amount to manufacture. It is not that only on the basis t.....

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