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Central Excise - Case Laws


2015 (11) TMI 1478 - CESTAT NEW DELHI

M/s Vinod Kumar Jain, M/s Kanpur Kashmir Roadway, Devendra Kumar Jain, Shankar Lal Gupta Versus C.C.E. & S.T. Jammu & Kashmir

Dated:- 5-2-2015

Waiver of pre deposit - area based exemption - Refund under notification no. 56/02-CE - The allegation against VKM is that during the period from December 2004 to November 2006, they did not manufacture any goods in their factory and only showed prod.....

2015 (11) TMI 1477 - CESTAT NEW DELHI

Rathi Ispat Ltd., Shri Arun Rathi And Shri Ravinder Jain Versus CCE-Ghaziabad

Dated:- 21-5-2015

Waiver of pre deposit - Duty demand - Clandestine removal of goods - Shortage of goods found - violation of the principles of natural justice - copies of all the RUDs and NRUDs had not been supplied with the SCN - Held that - As regards the supply of.....

2015 (11) TMI 1476 - CESTAT NEW DELHI

M/s A. Infrastructure Ltd., Shri Sanjay Kanoria M.D.V.C., Shri V.K. Gupta, Chief GM, Shri Deepak Jain, Shri Jai Kumar Sanghvi And Shri Parasmal Mehta Versus CCE & ST, Jaipur - II

Dated:- 6-4-2015

Waiver of pre deposit - Exemption under Notification No. 6/02-CE - Use of fly ash more than 25 - The Department s contention is that the pipes in respect of which the exemption under Notification No. 6/02-CE dated 1/3/02 (Sl. No. 158) has been availe.....

2015 (11) TMI 1475 - CESTAT NEW DELHI

HR Industries, Dinesh Bansal, Ride Energy Control Pvt Ltd., Ramanand Agrawal, Rajendra Kumar Agarwal, Narinder Kumar Sharma, Vikram Bansal, Arora Enterprises, Manoj Bansal, Tanwar Rajput And Company, Leekha Chemicals Pvt Ltd., Ravi Leekha And Jagjit Singh Sahni Versus CCE & ST, Rohtak

Dated:- 16-3-2015

Waiver of pre deposit - Duty demand - Clandestine removal of goods - Shortage of finished goods - Recovery of kachcha parchis - Held that - The copies of few Kachcha parchis which have been placed on record as well as the photocopies of the same have.....

2015 (11) TMI 1474 - CESTAT NEW DELHI

M/s. Honda Cars India Ltd. Versus CCE & ST, LTU, Delhi

Dated:- 20-1-2015

Waive of pre deposit - Valuation of goods - Section 4(1)(a) - Determination of assessable value - Demand of differential duty - Held that - In terms of the provisions of Section 4(1)(a) of the Act, where the duty of excise is chargeable on any excisa.....

2015 (11) TMI 1473 - CESTAT NEW DELHI

M/s. Sandeep Manufacturing Strips Through its proprietor Sandeep Gupta, M/s. Mayank Metals, M/s. Shivam Metals and M/s. Vasudev Udyog Versus CCE & S.T. -Ghaziabad

Dated:- 7-5-2015

Waiver of pre deposit - Duty demand - Clandestine removal of goods - Parallel invoices - Held that - Department mainly relies upon the statement dated 27/7/2010 of Shri Subodh Gupta and the documents recovered from his premises. However, besides this.....

2015 (11) TMI 1472 - CESTAT NEW DELHI

Rathi Ispat Ltd., Vinod Sharma, Authorised Signatory & Arun Rathi, Director Versus CCE, Ghaziabad

Dated:- 12-3-2015

Duty demand - Estimation of production of production of goods used as Captive consumption - Non accounting of goods - assumptions and presumptions - Invocation of extended period of limitation - Held that - Duty demand is based on that - (a) chromium.....

2015 (11) TMI 1471 - CESTAT NEW DELHI

M/s. Jubilant Life Sciences Versus CCE & ST, Meerut-II

Dated:- 5-1-2015

100 EOU - duty demand on the stock of finished goods and work in progress on the date of in principle approval for debonding - extended period of limitation - Held that - no central excise duty was payable on the stock of the finished goods on the da.....

2015 (11) TMI 1470 - CESTAT MUMBAI

Shree Krishna Nylon Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-III

Dated:- 7-1-2015

Denial of refund claim - Unjust enrichment - returned of excess duty through debit / credit Notes - claimant has not been able to prove that the burden of excise duty had not been passed on to the buyers - Held that - appellant, though initially char.....

2015 (11) TMI 1469 - CESTAT AHMEDABAD

Commissioner, Central Excise & Service Tax, Surat-I Versus M/s Mahesh Dyeing & Printing Mills (P) Ltd. And Shri Radheshyam T. Rathi

Dated:- 9-10-2015

Duty demand - Discrepancy in stock - Clandestine clearances - reliance on retracted statements - Imposition of penalty - Held that - Respondents were engaged in the manufacture of Man Made Fabrics on job work basis. According to the Revenue, the Resp.....

2015 (11) TMI 1468 - CESTAT NEW DELHI

M/s. Scania Steels And Powers Ltd. Versus M/s Msp Steel And Power Ltd. Versus C.C.E. & ST Raipur

Dated:- 21-4-2015

Restoration of appeal - Waiver of pre deposit - Appeal dismissed for non compliance with pre deposit order - Section 35F - Held that - entries in the documents recovered from Sh. Gopal Krishan Agarwal also mentioned the vehicle number in which the go.....

2015 (11) TMI 1467 - CESTAT NEW DELHI

M/s. Magadh Plas Pvt. Ltd. Versus CCE & S.T. Jaipur-I

Dated:- 9-3-2015

Job Work - claim of full exemption under notification no. 214/86CE whereas the principal manufacturer availing the area based exemption from duty under notification no. 50/03 - extended period of limitation - Held that - M/s. Divya Pharmacy (principa.....

2015 (11) TMI 1414 - SUPREME COURT

Commissioner of Central Excise, Guntur Versus M/s. Virat Crane Industries Ltd.

Dated:- 6-11-2015

Claim of exemption on clearance of product known as Crane Gutkha which is containing chewing Tobacco - Whether branded or not - Benefit of Exemption Notification No. 08/2001 CE dated 01.03.2001 - Held that - the goods of the assessee are preparations.....

2015 (11) TMI 1413 - SUPREME COURT


Dated:- 21-8-2015

Manufacture - dutiability of the intermediary product Clinker - captive consumption - whether the product Clinker is covered by the Exemption Notification No. 67/1995 - Held that - Clinker is used as input for production of Cement and Cement is exemp.....

2015 (11) TMI 1412 - GUJARAT HIGH COURT


Dated:- 4-11-2015

Rate of duty - Valuation of goods - applicability of Notification No.14/2002-CE dated 01.03.2002 - Held that - in the light of the provisions of section 35G read with section 35L of the Central Excise Act, 1944 these appeals are not maintainable before this court - Decided against Revenue.


Commissioner Versus Shalini Steels Pvt. Ltd.

Dated:- 19-3-2014

Clandestine removal - documents recovered broker of final product of assessee - statement recorded from broker was retracted and broker could not be produced for cross-examination by the assessee - High Court dismissed the appeal filed by Revenue aga.....

2015 (11) TMI 1410 - CESTAT MUMBAI

Commissioner of Central Excise, Nashik Versus MRM Electrical Industries

Dated:- 23-10-2015

Imposition of penalty - contravention of the provisions of Rule 8(3) of the Central Excise Rules, 2002 by not paying the duty by due date as specified under Rule 8(1) of the Central Excise Rules, 2002 - whether the default committed by the respondent.....

2015 (11) TMI 1409 - CESTAT AHMEDABAD

M/s Rhombus Pharma (P) Ltd. Versus Commissioner, Central Excise & Service Tax, Ahmedabad-III And Vice-Versa

Dated:- 8-10-2015

SSI exemption benefit under Notification No.8/2001, 8/2002 and 8/2003 - clearance of the goods on their own account and paid duty in respect of clearance of the goods bearing brand name of the loan licensee - Invocation of extended period of limitati.....

2015 (11) TMI 1408 - CESTAT DELHI

M/s. Dadu Pipes Pvt. Ltd. Versus CCE, Noida

Dated:- 12-5-2015

Reversal of CENVAT Credit - GTA service - Whether the appellant is required to reverse credit availed on GTA services on HR coils cleared as per Rule 3(5) of Cenvat Credit Rules, 2004 - Held that - Decision of the Tribunal in the case of Lacto Cosmet.....

2015 (11) TMI 1407 - CESTAT NEW DELHI


Dated:- 24-3-2015

CENVAT Credit - Relevant documents - whether respondent is entitled to take Cenvat credit on the strength of the attested copy of Bill of Entry or not - Held that - There is no dispute that duty has been paid by the respondent themselves and goods ha.....

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