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Central Excise - Case Laws


2016 (2) TMI 186 - CESTAT MUMBAI

Commissioner of Central Excise, Belapur Versus I.G. Petrochemicals Ltd.

Eligibility of the products - waste steam and low boiling component to concessional rate of duty under Notification No. 8/1997, 13/1998 and 23/2003 - the products should have been manufactured wholly out of raw material produced or manufactured in India. - appellants were using imported raw materials. - The appellants have contended that they are maintaining separate records for storage and use of imported and indigenous Orthoxylene. The lower au.....



Extended period of limitation and, penalty imposed on the assessee - Held that - Extended period cannot be invoked and demand has to be restricted to the period within one year from the date of show cause notice. The amount involved within the period of one year should be worked out by the adjudicating authority and communicated to the appellant. The same should be paid by the appellant alongwith interest. BR BR So far as imposition of penalty up.....


M/s Saraya Distillery Versus Commissioner of Central Excise, Allahabad

Denial of MODVAT credit - Held that - In the instant case, it is not disputed by the department that the appellant was a new assessee. The appellant further contends that he was not aware of the Modvat Rules and, therefore, could not take credit. This fact has not been disputed by the respondents and, therefore, in our opinion sufficient reasons had been given by the appellant for the purpose of condoning the delay in filing the declaration form......



Demand for wrongfully availed Cenvat credit - Whether Customs Excise & Service Tax Appellate Tribunal committed an error reversing the order of CIT(Appeals) confirming the demand for wrongfully availed Cenvat credit on the ground that the issue is revenue neutral? - Held that - It is true that the Government had framed Rules of 2005 for registration of input service distributors, who would have to make application to the jurisdictional Superi.....


In Re : Naaz Leather Finishers

Eligibility to avail the benefit of the SSI exemptions No. 8/2003-C.E - benefit of cum duty price - Held that - The applicant has admitted duty liability on a cum-duty basis. The Revenue has not given any reason as to why cum-duty benefit may be denied. There is also no charge that the applicant cleared goods clandestinely nor is there any charge against M/s. Bata India that they procured goods from the applicant without payment of duty. Under th.....

2016 (2) TMI 150 - CESTAT NEW DELHI

M/s Newman Valves Industries, M/s Ambika Newman Valves Industries, M/s Apex Piping Systems Pvt Ltd Versus Commissioner of Central Excise, Jalandhar

Denial of SSI exemption - demanding duty and imposing penalty - APSL was clearing the goods bearing brand name Newman belonging to other person viz. Newman Valve Industries NVI who has applied for registration of the brand name Newman - Held that - On examining the documents we do not find any substance in the contention put forward by Revenue. As already stated, these documents show that NVPL had applied for registration of trademark. So the bra.....

2016 (2) TMI 149 - CESTAT MUMBAI

Deepak Nitrite Ltd Versus Commissioner Of Central Excise, Raigad

Reversal of CENVAT credit - clearance of inputs as such or clearance of manufactured product - product received from the job worker - demand of the duty liability with interest was confirmed and penalties were imposed - whether the appellant is required to reverse the Cenvat Credit availed as sought by the revenue authorities or otherwise, on the clearances of the said product? - Held that - The said product is undergoing the process of removal o.....


M/s Shree Sai Calnetes India Pvt. Ltd., Shri Anil Jangid Versus Commissioner of Central Excise And Service Tax, Surat

Denial of CENVAT credit on MS Plates/ Channels, HR Plates, Bars, Rounds, Joit etc. - demand of CENVAT credit alongwith interest and imposed penalty of equal amount of CENVAT credit - Held that - The capital goods as defined under Rule 2(a) of the Rules covers the components, spares and accessories of the machinery as specified in Clause (i) and (ii) of the said definition. The eligibility of the Cenvat Credit of capital goods is depending upon th.....

2016 (2) TMI 147 - CESTAT NEW DELHI

M/s. Birla Corporation Ltd. Versus CCE, Jaipur-I

Liability of the appellant for higher rate of duty based on the test reports of NTH - Held that - The purpose of the order was to equalize prices and secure supply of cement through out the country. The object is to see that the price is controlled or in other words to see that it does not go beyond the maximum price fixed. The quality of the cement for this rate is fixed as per the contract entered by appellant with DGS&D and the same is ascerta.....

2016 (2) TMI 146 - CESTAT NEW DELHI

M/s. Ruchira Papers Ltd. Versus CCE & ST, Chandigarh

Area based exemption - Denial of exemption under notification no.50/2003-CE dated 10.06.2003 - appellant has wrongly mentioned their installed capacity as 30000 Mts. in certain documents - duty demand along with interest and the penalty - Held that - In this case although the appellant sought proposed annual capacity in the year 1995-96 to 30,-000 MT p.a. but the installed capacity was only 26400 pm. BR BR The progress report filed by the appella.....

2016 (2) TMI 145 - CESTAT NEW DELHI

M/s. Indian Sugar & General Engg. Corpn. Versus CCE, Panchkula

Excess amount towards freight charges recovered from the buyers than the amount actually incurred - demand central excise duty - assessable value subjected to levy - whether freight is not part of the assessable value when the sales are effected at the factory gate? - Held that - There is no allegation to the effect that the price mentioned in the purchase orders are not true transaction value and certain extra consideration is received towards t.....


M/s Temple Packaging Pvt Ltd Versus Commissioners of Central Excise, Customs And Service Tax, Daman

Reversal of credit during the defaulted period from Cenvat Account - Failure to discharge the duty liability on enrichment basis at the time of removal of goods, without utilizing the CENVAT credit - Constitutional validity of Rule 8(3A) of the Central Excise Rules 2002 - duty demand alongwith interest and to impose penalty - Held that - The short payment of ₹ 44,462.00 for the month of June 2013 is a bonafide mistake on the part of the app.....

2016 (2) TMI 143 - CESTAT NEW DELHI

M/s. HMM Coaches Limited Versus CCE, Panchkula

Extended period of limitation - charge of suppression - Held that - Nothing was asked from the appellant. Only on 8.4.2008, first time the sale invoice of the chassis manufacturer was asked from the appellant as the same was not in possession of the appellant, the appellant showed their inability to provide the same and thereafter they summoned to the chassis manufacturer to provide such details which were provided. As the sale invoice of the cha.....

2016 (2) TMI 131 - SUPREME COURT

Euro Scaff (India) Ltd. Versus Commissioner

Clubbing of clearances for the purpose of SSI Exemption - Company controlled by family members - Dummy units - Apex Court dismissed the appeal against the decision of tribunal in 2013 (11) TMI 1019 - CESTAT NEW DELHI - Tribunal had confirmed the demand on lifting the corporate veil - Appeal dismissed.

2016 (2) TMI 109 - CESTAT KOLKATA

M/s. Haldia Petrochemicals Ltd. Versus Commissioner of Central Excise, Haldia

Recovery of interest - Inadmissible cenvat credit on basic customs duty instead of CVD - entire amount of cenvat credit was later voluntarily reversed much before issuance of the show cause notice - Held that - Undisputedly, the appellant had reversed the cenvat credit, before issuance of the demand notice. Also, it is not in dispute that demand notice was issued three years after reversal of the credit. The Ld. Commissioner (Appeals) has dropped.....

2016 (2) TMI 108 - CESTAT NEW DELHI

M/s Hindustan Copper Ltd. Versus Commissioner of Central Excise, Jaipur-II

Claim of refund - relevant date - entitlement to refund after final judgement - period of limitation - whether or not the appellant filed the claim for refund in time as per Section 11B of the Central Excise Act, 1944? - Held that - As per Section 11 B, the relevant date means in case where the duty becomes refundable as consequent of judgement, decree, order, or direction of appellate authority, appellate Tribunal, or any court, the date of such.....

2016 (2) TMI 107 - CESTAT MUMBAI

M/s Alvita Pharma Pvt Ltd Versus Commissioner of Central Excise, Nagpur

Recovery of rebate claim - maintainability of appeal before Tribunal in terms of Section 35B of the Central Excise Act - Held that - In the present case, we find that the rebate claims arose from the export of excisable goods under Rule 18 of the Central Excise Rules 2002. The contention of the department before the Commissioner (Appeals) was that the Assistant Commissioner had allowed rebate on the goods exported at 12 whereas the rate of duty o.....

2016 (2) TMI 106 - CESTAT NEW DELHI

M/s Valiant Communication Ltd. Versus Commissioner of Customs, Delhi-I

Cost recovery charges - whether the appellant never opted to operate under cost recovery scheme, confirmation of amount under the said scheme by the authorities below is not proper and justified? - Held that - The appellant vide its letter dated 15.12.2009 had requested the Jurisdictional Deputy Commissioner of Central Excise to deposit the MOT charges instead of cost recovery charges for the period from 1.1.2010 to 31.12.2010. Since the dispute .....

2016 (2) TMI 105 - CESTAT MUMBAI

Centaur Pharmaceuticals Pvt Ltd Versus Commissioner of Central Excise, Goa

Valuation - free distribution of physician sample - whether valuation is to be done on pro rata value of the sale pack of the said physician samples of medicines - Held that - valuation of the physician sample of the medicines needs to be done on the basis of cost of production 15 as profit margin BR BR Levy of penalty - Held that - Since the issue of valuation of physician sample was being litigated during the relevant period, we re of the firm .....


M/s Shri Khatu Shyam Industries And Commissioners of Central Excise, Customs and Service Tax-Vapi Versus Commissioners of Central Excise, Customs and Service Tax-Vapi And Shri Manish Ramavtar Agarwal

Clandestine removal - cross examination of the buyers and brokers - Held that - The allegation of the clandestine removal cannot be established merely on the basis of the statement of the buyers and brokers and the documents recovered from the buyer without any enquiry of the assessee. It is also noted the statement of the partner of the assessee is un-corroborative nature. In any event, the cross examination of the buyers and brokers were not al.....


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