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2015 (7) TMI 964 - SUPREME COURT

Commissioner of C.E. Meerut-II Versus M/s. Prince gutka ltd. & ors.

Clandestine removal of goods - Undervaluation of goods - second show cause notice on the same cause of action - Held that - On the statement of respondent No.5 given earlier, the adjudicating authority had dropped the proceedings accepting the explan.....


2015 (7) TMI 963 - SUPREME COURT

Commnr. of Customs & Central Excise, U.P Versus M/s. Pushpa Industrial Corpn.

Maintainability of appeal - Availability of alternate remedy - Held that - appeal is not covered by Section 35-L (B) of the Central Excise Act, 1944 and therefore is not maintainable. The only remedy that could be available to the appellant -Departme.....


2015 (7) TMI 962 - SUPREME COURT

M/s. Pearl Drinks Ltd. Versus Commissioner of Central Excise, New Delhi

Valuation - deduction from assessable value - appellant could not produce the evidence to prove the expenditure incurred under certain heads - Held that - The position that was taken by the assessee before the authorities was that these expenditures .....


2015 (7) TMI 961 - SUPREME COURT

M/s. Dhanvi Trading & Investment Pvt. Ltd. Versus Commissioner of Central Excise, Ahmedabad

SSI Exemption - Denial of the benefit of Notification No. 175/86 dated 01.03.1986 - Use of other company brand name - Held that - No doubt, when the brand name or trade name of another person is used by an SSI unit then the SSI unit shall not be enti.....


2015 (7) TMI 960 - SUPREME COURT

Commissioner of Central Excise, Hyderabad Versus M/s. VST Industries Ltd.

Validity of Tribunal s order - CESTAT has relied upon the earlier decision of the Customs, Excise and Gold (Control) Appellate Tribunal in the case of Web Impressions (India) Pvt. Ltd. v. CCE Calcutta 2001 (9) TMI 202 - CEGAT, KOLKATA - Held that - C.....


2015 (7) TMI 959 - ALLAHABAD HIGH COURT

M/s Mayank Metals, M/s Vasudev Udyog, M/s Shivam Metals Versus Commissioner of Central Excise, Ghaziabad

Waiver of pre deposit - Undue hardship - Held that - For waiver of the pre-deposit, the appellant is required to show undue hardship that would be caused, in the event, they are required to deposit the amount. In the instant case, we find that no agr.....


2015 (7) TMI 958 - ALLAHABAD HIGH COURT

M/s. Denajee Sansthan Versus Commissioner of Central Excise, Meerut

Denial of refund claim - period of limitation - duty was paid under protest or voluntary - Exemption at consessional rate of duty vide Notification No.140/83-CE dated 5th May, 1983 - Held that - Appellant had specifically indicated in the declaration.....


2015 (7) TMI 957 - BOMBAY HIGH COURT

Shri Dharampal Lalchand Chug Carrying on business in the name and style of M/s. Vibha Impex, Shri Kamal Lalchand Chug (M/s. Jannat Fabrics) Versus Commissioner of Central Excise

Invocation of extended period of limitation - determination of relevant date for issue of notice within 5 years - Duty demand u/s 11A - Held that - If the goods and which are excisable have to be cleared on payment of duty, but if they are exempted f.....


2015 (7) TMI 895 - SUPREME COURT

M/s. Coastal Paper Ltd. Versus Commnr. of Central Excise, Visakhapatnam

Classification - Whether pulp of waste gunny bags/jute waste is to be treated as the pulp made from the material rags - Benefit of Notification No. 22/94-CE dated 01.03.1994 - Concessional rate of duty - . According to the Tribunal, pulp out of rags .....


2015 (7) TMI 894 - SUPREME COURT

Saral Wire Craft Pvt. Ltd. Versus Commissioner Customs, Central Excise And Service Tax & Others

Condonation of delay - Order served on unauthorised person who was a Kitchen boy employed on daily wages - Held that - Order had not been passed in the presence of the Appellant, so as to render its subsequent service a formality, and secondly, that .....


2015 (7) TMI 893 - SUPREME COURT

Commissioner of Central Excise, Delhi-III, Gurgaon Versus M/s. Kap Cones

Condonation of delay - Revenue appeal - eight days delay in issue of the review order under Section 35-E(1) by the Committee of Chief Commissioners - Denial of CENVAT Credit - Clandestine removal of goods - Invocation of extended period of limitation.....


2015 (7) TMI 892 - SUPREME COURT

Chackolas Spinning And Weaving Mills Ltd. Versus Commissioner of Central Excise, Cochin

Valuation - Captive consumption - Whether the provision of Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975 are applicable to the case at hand or not - Held that - Under clause (i) of Rule 6(b), the value is to be based on the value of com.....


2015 (7) TMI 753 - DELHI HIGH COURT

Commissioner of Central Excise, Delhi Versus Brew Force Machine Pvt. Ltd.

Extension of stay order - Power of Tribunal to extend stay beyond the period of 365 days - Held that - The decision in Pepsi Foods 2015 (5) TMI 655 - DELHI HIGH COURT was delivered two weeks after the decision of the coordinate Division Bench of this.....


2015 (7) TMI 752 - PUNJAB AND HARYANA HIGH COURT

GILCO EXPORTS LTD. Versus UNION OF INDIA

Condonation of delay in filing revision application - Applicability of Section 14 of the limitation Act - exclusion of period sped before tribunal - Held that - Ratio in M/s. Sonia Overseas Pvt. Ltd. s case (2014 (9) TMI 975 - PUNJAB AND HARYANA HIGH.....


2015 (7) TMI 751 - ANDHRA PRADESH HIGH COURT

Anil Re-Rolling Mills Versus Commissioner of Central Excise, Hyderabad

Validity of order of settlement commission - a plea that the report was not furnished well in advance for perusal was not taken into account - Held that - Respondent No.2 has processed the application submitted by the petitioner, to a substantial sta.....


2015 (7) TMI 720 - DELHI HIGH COURT

Commissioner of Central Excise, Delhi Versus Haldiram India Pvt. Ltd.

Extension of stay order - Power of tribunal to extend stay beyond the period of 365 days - Held that - Tribunal is bound by the provision and that the power to extend such interim orders is dependent on the exercise of discretion by the High Court un.....


2015 (7) TMI 710 - ALLAHABAD HIGH COURT

C.C.E. Versus M/s D.J. Sansthan

Classification of goods - Classification as shampoo or ayurvedic liquid soap - Deliberate suppression of production and clearance of excisable goods - evasion of central excise duty - held that - Bare perusal of Section 11A(1) of the Act clearly show.....


2015 (7) TMI 709 - ALLAHABAD HIGH COURT

M/s. Rotomac Global Pvt. Ltd. Versus Commissioner, Central Excise Kanpur

Denial of refund claim - Bar of limitation - Date of receipt of order - Held that - Order in original was served upon an employee of the appellant on 26th June, 2013 under Section 35-O of the Central Excise Act provides the proceeding for computing t.....


2015 (7) TMI 708 - ALLAHABAD HIGH COURT

Commissioner of Central Excise Customs Versus M/s. Kailash Electricals

Extension stay order - Non disposal of appeal - Additional Benches of the tribunal are not being created - Held that - The fact remains that there are a large number of appeals, which are pending before the Tribunal, which are not being disposed of o.....


2015 (7) TMI 707 - ALLAHABAD HIGH COURT

COMMISSIONER OF C. EX., LUCKNOW Versus STAR STEELS

Confiscation of goods - Penalty under Rule 25 of the Central Excise Rules, 2002 - Held that - The basic finding of the Commissioner (Appeals) was that the quantum of approximately 581 MT had not been physically weighed and could not have been weighed.....


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