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Whether the service of a copy of the order by Speed Post, would constitute valid service under Customs Act, 1962? - Held Yes - HC    *    Donation to political party - Return filed with Election Commission, indicate the name and donor details - Deduction u/s 80GGC allowed - Tri    *    Regarding cenvat credit on service tax on rent a cab    *    Constitution of Grievance Redressal Committee    *    Commerce Secretary’s Discussions through DVC with Indian Ambassadors in European Countries on Trade Issues    *    Seeks to further amend notification No.12/2012-Central Excise dated 17.03.2012 so as to levy Basic Excise Duty at a concessional rate of 2% on Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports for a period of 3 years    *    Employees sent on deputation to subsidiary/ associate companies (Service Tax)    *    Service tax exemption for transportation of life saving medicines    *    Central Excise Exemption of ₹ 150 Lakhs    *    Handling of Cargo in Customs Areas (Amendment) Regulations, 2016    *    Export under GST Act    *    Cenvat credit on water treatment plant    *    Banking Sector Reforms: A Journey, Not a Destination (Shri S. S. Mundra, Deputy Governor – August 24, 2016 – at India Banking Reforms Conclave 2016 organized by Governance Now in Mumbai)    *    Exchange Rate Notification with effect from 27th Aug., 2016 thereby amending Notfn. 112/2016-Cus (NT)    *    Regarding appointment of CAA by M/s Nagarjuna Oil Corporation Ltd, Chennai    *    Amendment in Notification No.78/2014-Customs (N.T.) dated the 16th September, 2014    *    WITH GST CONSTITUTIONAL AMENDMENTS, WHAT NEXT ?    *    Companies Act, 2013-25 Key Highlights    *    Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - tappellants cannot be treated as recipients of GTA services in terms of Notification No. 35/04-S.T. – appellant not liable to pay service tax - Tri    *    Method of valuation - the food processor basic unit along with the accessories are to be assessed together as electric mechanical domestic appliance with self contained electric motor and are chargeable to duty on MRP basis. - Tri    *    Invokation of extended period of limitation - willful misstatement/ suppression of facts - something more must be shown to construe the acts of the appellant as fit for the applicability of the proviso. - Tri    *    To take a view that the benefit of exemption can be extended only to those pipes which physically carry water and deny it to those which are used as Casing Pipes (which are also needed for delivery of water) would defeat very purpose of the Exemption Notification meant for giving the benefit to water treatment plants - Tri
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Central Excise - Case Laws

Showing 1 to 20 of 60707 Records

  • 2016 (8) TMI 942 - MADRAS HIGH COURT

    Commissioner of Central Excise, Salem O/o Commissioner of Customs and Central Excise Versus M/s. Salem Co-operative Sugar Mills Ltd.

    Whether the Tribunal is correct in holding that the respondent had correctly discharged the obligation under Rule 6(3) of the Cenvat Credit Rules, 2004 and whether the Tribunal is correct in deleting the mandatory penalty - Held that - the order impu... ... ...


  • 2016 (8) TMI 941 - CESTAT NEW DELHI

    M/s Simplex Infrastructure Limited Versus CCE, Indore

    Benefit of excise duty - Notification No. 5/2006-CE and subsequent notifications - fabrication of RCC pipes and laying the pipes at various depths below the ground level as per the details in the agreement - goods have been fabricated not at the site... ... ...


  • 2016 (8) TMI 940 - CESTAT NEW DELHI

    M/s. Goodwill Kitchen Appliances Pvt. Ltd. Versus CCE, Delhi

    Valuation - Demand of differential duty - appellant s paying duty on MRP basis only on the food processor basic unit whereas bundled food processor accessories into a separate packing with a separate MRP but paid duty on the accessories under the tra... ... ...


  • 2016 (8) TMI 939 - CESTAT NEW DELHI

    M/s. Uniworth Textiles Ltd. Versus CCE, Raipur

    Refund claim - Rule 5 of the Cenvat Credit Rules - availed cenvat credit of duty for payment of central excise duty on the finished products but are not in a position to utilize the same used in the manufacture of final products, which were cleared t... ... ...


  • 2016 (8) TMI 938 - CESTAT NEW DELHI

    M/s. Maral Overseas Ltd. Versus C.C.E. Indore

    Demand in terms of Notification No. 22/03-CE dated 31.03.2003 - Invokation of extended period of limitation - willful misstatement/ suppression of facts - waste and scrap arisen in the course of production processing or in connection therewith - Held... ... ...


  • 2016 (8) TMI 937 - CESTAT NEW DELHI

    M/s. Ankit Roofings Pvt. Ltd. Versus The Commissioner Central Excise & Customs

    CENVAT credit - capital goods and services received by them during the period 01/04/2005 to 28th of February 2006, during which period their final products were exempted from payment of Central excise duty - Held that - there is no doubt that at the ... ... ...


  • 2016 (8) TMI 936 - CESTAT NEW DELHI

    M/s. Thermoking Versus Commissioner of Central Excise, Delhi And Vice-Versa

    Demand and imposition of penalty - Confiscation of goods seized - diversion of 1022 pieces of compressors procured by M/s. Thermoking at concessional rate of duty - clandestine removal of gas compressor to M/s. Flevel International and consequent man... ... ...


  • 2016 (8) TMI 935 - CESTAT NEW DELHI

    Commissioner of Central Excise, Udaipur Versus M/s. Chambal Fertilizers and Chemicals Ltd.

    Demand of differential duty - fertilizers cleared by them by availing the notification no. 6/02-CE dated 01/03/2002 and Notification No. 4/06-CE dated 1/3/2006 during the period 2001-2002 to 2005-2006 but some part of the fertilizers were lost in tra... ... ...


  • 2016 (8) TMI 934 - CESTAT NEW DELHI

    M/s. G.C. Laboratories, M/s. Shah Overseas, M/s. A.B. Agencies, M/s. Teja Shah Jain & Sons, M/s. Link Traders Versus Commissioner of Central Excise, Delhi

    SSI Notification No. 08/2002 dated 1/3/2002 - entitlement for benefit - manufacture of goods bearing the brand name Blue Heaven - Revenue aleged that he brand name with which goods have been cleared by the appellant does not belong to them but of ano... ... ...


  • 2016 (8) TMI 933 - CESTAT NEW DELHI

    M/s. Rajasthan Tube Mfg. Co. Ltd. Versus Commissioner of Central Excise, Jaipur

    Notification No. 6/2002-CE dated 1/3/2002 - entitlement for benefit - M.S. Pipes cleared to various sites of the department of PHED for drinking water on the basis of certificate issued by the Collector and the District Magistrate of the other respec... ... ...


  • 2016 (8) TMI 932 - CESTAT NEW DELHI

    M/s. Capital Ispat Ltd., Shri Sandeep Gupta, Director, Shri Vinod Gupta, Shri Ajay Singhal, MD, Shri Sanjay Singhal, Director, M/s. JR Alloys Casting Pvt. Ltd., M/s. Seth Alloys Pvt. Ltd. Versus Commissioner of Central Excise, Jaipur

    Demand and imposition of penalties - Clandestine clearance of goods - shortages of final product detected by the officers at the time of their visit - documents recovered from the residential premises of one Shri Vinod Kumar Gupta relate to raw mater... ... ...


  • 2016 (8) TMI 931 - CESTAT MUMBAI

    Commissioner of Central Excise, Aurangabad Versus Skoda Auto India Pvt. Ltd. (Vice-versa)

    Enhancement of penalty - includability - penalty paid by the dealers of M/s.Skoda Auto India Pvt. Ltd. in the assessable value - Held that - it is found that there is no evidence to show that the penalty amount received by the M/s.Skoda Auto India Pv... ... ...


  • 2016 (8) TMI 930 - CESTAT MUMBAI

    Behr India Ltd. Versus Commissioner of Central Excise, Pune-III

    Refund claim - period of limitation - Held that - it was open to the appellant to opt for provisional assessment if he was unable to determine the assessable value at the time of clearances from the factory. If he has not opted for the same, the only... ... ...


  • 2016 (8) TMI 929 - CESTAT MUMBAI

    Vaidyanath SSK Ltd. Versus Commissioner of Central Excise, Aurangabad

    Reversal of amount equal to 10 or 5 on the value of exempted goods - Rule 6 of the Cenvat Credit Rules, 2004 - clearance of bagasse, press mud and boiler ash and compost etc. - Held that - the issue is squarely covered by the decision of Tribunal in ... ... ...


  • 2016 (8) TMI 928 - CESTAT NEW DELHI

    M/s. Essar Steel Ltd. Versus C.C.E. Raipur

    Whether the appellant was acting as a job worker for its sister unit and doing the job work of converting Iron Ore into iron and ore concentrate slurry and returning the goods to the sister unit (Principal manufacturer) was required to pay duty there... ... ...


  • 2016 (8) TMI 892 - CESTAT BANGALORE

    M/s Hunsur Plywood Works Pvt. Ltd. Versus The Commissioner of Central Excise, Mysore

    Demand and imposition of penalty - cleared saw dust and wood waste/scrap arose during course of manufacture of final products without payment of Excise duty under Rule 6(3)(i) of Cenvat Credit Rules, 2004 - realized an amount during August 2010 to Ma... ... ...


  • 2016 (8) TMI 891 - CESTAT NEW DELHI

    M/s Sigma Enterprises Versus CCE, Delhi

    Whether the duty paid copper tubes purchased from outside and subjected to various processes by the appellant would continue to be classified under 74.11 as copper tubes or pipes or whether it has undergone manufacture and would be classifiable under... ... ...


  • 2016 (8) TMI 890 - CESTAT AHMEDABAD

    M/s Chhaparia Thermoplast (I) Pvt. Ltd. Versus Commissioner, C. Ex. & S. Tax, Daman

    Whether the value of goods bearing the brand name of another person manufactured in a rural area be included in the aggregate value of the clearances so as to extend the benefit of SSI exemption Notification No.9/2003-CE, dt.01.03.2003 - Held that - ... ... ...


  • 2016 (8) TMI 889 - CESTAT NEW DELHI

    CCE, Jaipur-I Versus M/s. Herbicides (India) Ltd.

    Classification - whether the appellants final product is required to be classified as Plant Growth Regulator falling under Tariff Sub-heading 3808.10, as contended by the Revenue or the same is required to be classified as Bio-fertilizer falling unde... ... ...


  • 2016 (8) TMI 888 - CESTAT NEW DELHI

    Commissioner of Central Excise Versus M/s. ACC Ltd.

    Cenvat credit - duty paid on various iron and steel articles like plates, rounds, sheets, bars, joist and angles etc. - goods used in fabrication of the capital goods as supporting structures - Held that - the items in question were used in fabricati... ... ...


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