Advanced Search Options
Central Excise - Case Laws
Showing 1 to 20 of 75087 Records
More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote & Decision etc.
- 2019 (11) TMI 1013
Scope of SCN - time limitation - No order as to the appellant’s challenge to the tax liability on the point of limitation was passed by the Tribunal - Whether the Tribunal having held that the argument with regard to limitation was raised, was justified in rejecting the application on the ground that the point raised was impliedly rejected? HELD THAT:- When a quasi judicial authority considers legality and validity of an order on certain grounds including the ground of limitation, the said ground can never be impliedly rejected. Plea of limitation being an important defence available to the assessee as assessment after certain period is required to be made on certain foundations as provided in Section 11AC of Central Excise Act, 1944 read with Section 73(1) of Finance Act, 1994, the said plea cannot be impliedly rejected as the auth....... + More
- 2019 (11) TMI 1012
Recovery of erroneous refund - Benefit of N/N. 39/2001-CE Dated 31.7.2001 - grant of exemption to all new units set up on or after 31.07.2001 - scope of the expression ‘set up’ - benefit of exemption in respect of cement cleared from grinding unit - demand of interest and penalty - extended period of limitation - HELD THAT:- The exemption is available to new industrial unit and same is also defined under the notification. Further, notification provided that the assessee shall produce eligibility certificate from the Committee consisting of Chief Commissioner and Principal Secretary Industry & Mines Department who shall issue certificate as to (a) Original value of investment in plant & machinery (b) As to date commencement of commercial production by the unit - Notification further provides that in event such declarati....... + More
- 2019 (11) TMI 955
Refund claim - unjust enrichment - denial of refund claim on the ground that the appellant failed to opt order of provisional assessment of goods - HELD THAT:- While the procedure of provisional assessment has been provided for the convenience of the assessee, it is not a mandatory requirement - In the instant case the claim has been filed within the limitation, and therefore, the refund cannot be denied on that count. The appeal of M/s ONGC on this count is allowed. Appeal dismissed - decided against Revenue.
- 2019 (11) TMI 954
Classification of goods - manufacture of various forged and cast items which are subsequent used by the buyers for manufacture of machinery parts - whether the items manufactured by the appellant falling under chapter heading 7326 or under chapter 84? - CBEC Circular No. 139/7/88-CX.4, dated 28-07-1989. HELD THAT:- The appellants are also doing a drilling operation. The appellants have explained that the drilling is done to create a hole on the item for the purpose of providing a hold for other operations and for the purpose of carrying these items from one place to another. Apparently, such drilling operations has no impact on the essential character of the item manufactured by the appellant and thus, the classification cannot change solely on the ground of drilling operation. There are no merit in the arguments of Revenue that the classification needs to be changed from Chapter 73 to chapter 84 - appeal allowed - decided in favor of appellant.
- 2019 (11) TMI 953
Valuation - job-work - benefit of N/N. 214/86-CE dated 25.03.1986 denied to the appellant on the ground that principal manufacturers have not complied with the conditions stipulated in the said notification inasmuch as the principal manufacturers have not filed required undertaking - HELD THAT:- There is no dispute that the appellant have manufactured Formaldehyde from Methanol supplied by Principal Manufacturers on job work basis. The job worked goods were returned back to the Principal Manufacturer - if it is found that job worked goods were used in the manufacture of final products by the Principal Manufacturer and the said final product is cleared on payment of duty, the appellant is clearly entitled for exemption N/N. 214/86-CE. As regards the undertaking required to be submitted, we find that in the said under taking also the Princi....... + More
- 2019 (11) TMI 951
SSI Exemption - cross-utilisation of brand names - liability to duty was founded on denial of benefit of the exemption notification to both the manufacturer for cross-utilisation of brand names belonging to each other - HELD THAT:- It is seen from the orders of the original, as well as the first appellate, authority that even despite acknowledgement of the timelines of dutiability, which impacted the quantity, and valuation under section 4A of Central Excise Act, 1944 and specific submission that the imported goods were sold as such, there is a marked absence of any suggestion to segregate the value for determination of liability - It is, therefore, not ascertainable from the record if the imported goods had been segregated, in terms of the claim of the appellants herein that 90% of the goods were branded and that only 10% remained unbran....... + More
- 2019 (11) TMI 950
Refund of accumulated unutilised CENVAT credit - inputs and input services used for goods manufacture and supplied to 100% EOU - deemed exports - Rule 5 of CENVAT credit Rules, 2004 - HELD THAT:- The Commissioner (Appeals) had observed that the Assistant Commissioner i.e. refund sanctioning Authority had wrongly interpreted Rule 5 of the CENVAT Credit Rules, 2004 by stating that refund under this rule is permissible only if the goods are exported out of India and in case finished goods are cleared to 100% EOU against CT-3 which is considered as deemed export, refund is not admissible and such observation by wrong interpretation Notification No. 5/2006-CE (NT) dated 14.03.2006 as superseded by Notification No. 27/2012-CE (NT) dated 18.06.2012 is erroneous, since the spirit behind Rule 5 of the CENVAT Credit Rules, 2004 is to allow refund o....... + More
- 2019 (11) TMI 949
Clearances to DTA - Benefit of N/N. 23/2003-C.E. dated 31.03.2003 - Machined Bearing Housing Assembly - Turbine Housing Assembly - Department was of the view that the Turbine Housing Assembly is not eligible for exemption under the Notification since the product cleared under DTA is not similar to the goods which are exported - HELD THAT:- The appellant has exported Machined Bearing Housing Assembly whereas the goods cleared in DTA seeking benefit of Notification No. 23/2003-C.E. is Turbine Housing Assembly. It is a fact that both of these are components of turbo-charger. In the appellant’s own case M/S. ABI TURNAMATICS VERSUS COMMISSIONER OF GST & CENTRAL EXCISE [2019 (2) TMI 1296 - CESTAT CHENNAI], the Tribunal after analyzing the said issue, has held in favour of the assesse. The denial of benefit of the Notification and the demand of duty cannot sustain - Appeal allowed - decided in favor of appellant.
- 2019 (11) TMI 948
Classification of goods - food processing machines and its parts and automobile components for JCB, elevator and conveyors etc. - classifiable under heading No. 8437 as “machinery used in Milling Industry” or are classifiable under heading No. 8428, as “other lifting, handling, loading or unloading machines? HELD THAT:- Similar case came up before this Tribunal in the case of ALPSCO GRAINTECH PVT LTD, NIRDOSH BALI MANAGING DIRECTOR OF MS ALPSCO GRAINTECH PVT LTD VERSUS C.C.E. & S.T. -CHANDIGARH-II [2018 (12) TMI 478 - CESTAT CHANDIGARH] respectively, this Tribunal held that the merit classification of the said goods is under Chapter Heading No. 8437 of CETA 1985 and this order of this Tribunal have been affirmed by the Hon’ble Apex Court in COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX CHANDIGARH -II VERSUS AL....... + More
- 2019 (11) TMI 947
CENVAT credit - input services - commercial or industrial construction service - works contract service’ - scope of exclusion clause in Rule 2(l) of Cenvat Credit Rules, 2004 - the exclusion clause was inserted in the definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004 w.e.f. 01.04.2011 - period involved in the present case is from 2007 to 2010. HELD THAT:- The said clause was inserted w.e.f. 01.04.2011 - Further, the Hon’ble Punjab & Haryana High Court in the case of COMMISSIONER CENTRAL EXCISE COMMISSIONERATE, DELHI-III VERSUS M/S BELLSONICA AUTO COMPONENTS INDIA P. LTD. [2015 (7) TMI 930 - PUNJAB & HARYANA HIGH COURT] has held in para 11 of their ruling that the said amendment was not retrospective. Credit is allowed to appellant - appeal allowed - decided in favor of appellant.
- 2019 (11) TMI 900
Application to Settlement Commission - recovery of short paid duty - Clandestine removal - undervaluation of manufactured goods - it was prayed that the settlement application be rejected, as it did not contain a full and true disclosure of duty liability of Respondents No.1 and 2 - HELD THAT:- Section 32I, which deals with the powers and procedure of the Settlement Commission, provides that, on an application being allowed, by the Settlement Commission, to be proceeded with, under Section 32F, the Settlement Commission would, during the pendency of the application, have, subject to the provisions of Section 32F(4), exclusive jurisdiction to exercise powers and perform functions of any Central Excise Officer, under the Act, in relation to the case. The subjection, of the power so conferred, on the Settlement Commission, to don the mantle ....... + More
- 2019 (11) TMI 897
Interest on refund - Time limitation - reversal of CENVAT Credit by coercion - calculation of interest after the expiry of three months from the date of receipt of application under Section 11B (1) of the Central Excise Act i.e. 10/10/2017 - HELD THAT:- The Department in fact compelled the appellant to reverse the credit in spite of stay in his favour though the appellant informed the Department that they have got the extension of stay but they could not produce the copy of the stay in time and therefore the Department coerced the appellant to reverse the credit. Further, in the present case the deposit made by the appellant was totally unauthorized because the CESTAT has given him complete waiver - Further it has been consistently held by the Tribunal that if the amount is not voluntarily paid by the assessee and later on the case is dec....... + More
- 2019 (11) TMI 834
Conviction of offences - offence punishable under Section 9(1)(ii) of the Central Excise and Salt Act, 1944 - HELD THAT:- The ends of justice would be met if the sentence imposed upon the appellant of two months with fine of ₹ 1 lakh is substituted by sentence of fine for ₹ 3.5 lakhs. The amount of Rs. One lakh as ordered by the High Court has already been paid - The amount of ₹ 2.5 lakhs so deposited in the Registry shall now be appropriated towards fine and shall be made over to the Department - appeal disposed off.
- 2019 (11) TMI 833
Rectification application - the Appellant’s grievance was with regard to confirmation of demand as well as on imposition of penalty. However, the order is with only in respect of physician’s sample distributed free by it amongst the physicians - HELD THAT:- There are no reasons in this order as to why the grievance of the Petitioner set out in the rectification application was not justifiable. The impugned order dated 20th November, 2018 passed by the Tribunal is, set aside. The rectification application stands restored to the file of the Tribunal to be decided as per law - Petition allowed.
- 2019 (11) TMI 832
Adjustment of short paid duty with excess duty paid - Job Work - Motor vehicles - Provisional assessment - HELD THAT:- The controversy involved in the present case also relates to adjustment, which has been done by the respondent before this Court as adjustment was done by the respondents by adjusting the excess amount already paid towards duty in subsequent months. No case for interference is made out in the present appeal. It has also been pointed out by the learned counsel for the parties that an appeal has been preferred against Gwalior Bench judgment before the Hon'ble Supreme Court, however, there is no interim order passed by the Hon'ble Supreme Court in the matter. This Court is of the opinion that no substantial question of law arises in the present appeal also - Appeal dismissed.
- 2019 (11) TMI 831
Valuation - includibility of insurance and freight in assessable value - It was observed by the Revenue the amount collected by the appellant was in excess of the amount Freight, paid by the appellant to the transporter. Similarly insurance was connected in some cases where there was no corresponding payment to any Insurance Company. HELD THAT:- The decision of the Hon’ble Apex Court in case of COMMISSIONER OF CENTRAL EXCISE, NOIDA VERSUS M/S. ACCURATE METERS LTD. [2009 (3) TMI 1 - SUPREME COURT] is specifically covers the issue at hand - The Hon’ble Apex Court in the said case has held that Tribunal were correct in their view that the amount claimed by way of transportation charges and insurance cannot be considered for determining the value of the electric meters supplied. Appeal allowed - decided in favor of appellant.
- 2019 (11) TMI 830
Abatement of duty - closure of factory - Chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity Determination and Collection of Duty) Rules, 2010 - the appellant claimed abatement for the month of April 2015 inasmuch as the duty was deposited for the said period. However, for the next month i.e. May 2015 he did not deposit the duty for the period of closure till 15.05.2015 and claimed abatement himself. HELD THAT:- There is no dispute about the fact that the factory was continuously closed from 18.04.2015 to 15.05.2015. In such a scenarios, the assessee was entitled to the abatement of duty for the month of April 2015 as also May 2015 depending upon the closure period. The artificial bifurcation done by the Commissioner (Appeals) for April 2015 and May 2015 separately thus holding the period of closure in April was only 13 ....... + More
- 2019 (11) TMI 829
Valuation - job-work - manufacture of Plastic jerry can and pet bottles - case of the department is that the principal manufacturer are using the job worker manufactured goods in the manufacture of exempted goods, therefore, the job worker being a manufacturer are required to pay excise duty - extended period of limitation - HELD THAT:- In the case of THERMAX BABCOCK AND WILCOX LTD., THERMAX LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-I [2017 (12) TMI 266 - CESTAT MUMBAI], Division Bench of Mumbai Tribunal referred the matter to Larger Bench and then only the Larger Bench has held that in case of job worker when the procedure under Notification No. 214/86- CE is not followed and the principal manufacturer is not discharging the excise duty on their final product, job worker is required to pay excise duty. Therefore the appellants hav....... + More
- 2019 (11) TMI 784
Clandestine removal - cotton yarn - Department was of the view that the assessee removed cotton yarn on cheese in the guise of hank yarn with an intent to evade the payment of excise duty and clandestinely cleared the same - HELD THAT:- There is no merit in the SLP - SLP dismissed.
- 2019 (11) TMI 783
Valuation - manufacture of motor vehicles parts and clearance to own other unit - valuation done as per the valuation Rules 6b(ii) of erstwhile Central Excise (Valuation) Rules, 1975 - revenue neutrality - HELD THAT:- The finding on point of revenue neutrality has been correctly arrived at by the Learned Tribunal - We, therefore, do not entertain the present appeal. The appeal is dismissed.