Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals Short Notes News Articles Highlights
Case Laws
Home Case Index All Cases Central Excise HC Central Excise - HC This
Citation -
Order by


Central Excise - High Court - Case Laws

Showing 1 to 20 of 9073 Records

  • 2018 (8) TMI 953

    Principles of Natural Justice - Method of Valuation - Section 4 or 4A of CEA - Held that - Perusal of the impugned orders would also show that the respondents 1 and 3 have not stated anything more than extracting the relevant provision of law, namely, definition of pre-packaged commodity , as defined under section 2(l) of Legal Metrology Act, 2009, and also to indicate that the commodity consisting of tyre, tube or tyre, tube and flaps in the for....... + More

  • 2018 (8) TMI 895

    Principles of Natural Justice - Clandestine manufacture and removal - MS Ingots - the petitioner/ appellant had imported MS Scrap for the purpose of using it in production in its own smelter unit and for conversion as ingots - Held that - The Settlement Commission has considered the entire facts and has come to the conclusion that the petitioner/ appellant has not made a true and full disclosure in order to enable the petitioner/ appellant to inv....... + More

  • 2018 (8) TMI 894

    Anticipatory bail under Section 438 of the Code of Criminal Procedure, 1973 - CENVAT Credit - bogus firms - dummy parties for fraudulent transactions - case of petitioner is that there was no move initiated to put the respondent under arrest and, therefore, the exercise of jurisdiction by the Sessions court under Section 438 Cr. PC was bad in law. - Held that - Such non-serious pursuit of the matter cannot take the petitioner anywhere. The impugn....... + More

  • 2018 (8) TMI 893

    Refund claim - determination of value of the goods for the purpose of levy of excise duty - N/N. 32/99-C.E. dated 08.07.1999 - Stand of the Central Excise authority, however, is that for the purpose of valuation of goods, freight and insurance charges ought to have had been excluded and refund was to be made without computing therein the aforesaid charges. - Held that - The duty of excise or additional duty of excise, as the case may be, would be....... + More

  • 2018 (8) TMI 892

    CENVAT Credit - two notification available - N/N. 02/2008 dated 01.03.2008 and N/N. 05/2006 - Whether CESTAT was right in concluding that Revenue intends to compel assessee to avail the Notification No.05/2006-CE when the fact is that it was assessee s decision to avail Notification No.05/2006 - CE? - Held that - No substantial question of law arises in the present case requiring our consideration. - It is not disputed before us that the Notifica....... + More

  • 2018 (8) TMI 891

    Retrospective effect of Amendment of Rule 6(6)(i) of Cenvat Credit Rules, 2004 - goods cleared to a developer of a Special Economic Zone for their authorized operation - Held that - The Chennai Bench of the Tribunal in the case of S.P. Fabricators Pvt. Ltd. Vs. Commissioner of Customs, Chennai-II 2015 (3) TMI 955 - CESTAT CHENNAI has held that the goods supplied to SEZ Developers are to be treated as exports under Section 2(m) of SEZ Act and that....... + More

  • 2018 (8) TMI 794

    Refund of unutilized Cenvat Credit - Credit was accumulated due to disproportionate rate of duty on inputs and final products availed at the time of surrender of Central Excise Registration. - Revenue has fairly conceded that the issue involved in the present Appeal is squarely covered against the revenue in view of the decision of the Hon ble Supreme Court in Union of India Vs. M/s Slovak India Trading Co. Pvt. Ltd 2007 (1) TMI 556 - SUPREME COU....... + More

  • 2018 (8) TMI 615

    Condonation of delay in filing appeal - Section 35H of the Central Excise Act - Held that - The petitioner was served with a duly attested copy of the order dated 19.03.2014, and the Commissioner (Appeals) has found that there is no denying the fact that the appellant (present petitioner) had received the attested copy of the said order. - Against the impugned order as contained in Annexure- 12 passed by Commissioner (Appeals), the petitioner has....... + More

  • 2018 (8) TMI 551

    Whether the Tribunal is justified in ignoring the explanation submitted by the appellant that mistake was on the part of supplier of cartons in delivering the cartons belong to M/s Sadhvi Gramodyod Samita, Umran, Kanpur Dehat and M/s Manoj Gupta & Co., Chiraura, Kanpur Dehat in the factory premises of the party-appellant? - Held that - It is clear from the impugned order itself that the appellant-assessee had accounted those confiscated goods....... + More

  • 2018 (8) TMI 358

    Refund of accumulated CENVAT Credit - case of Revenue is that since the final product viz., Battery Operated Cars were exempted with effect from 1.3.2008, the assessee was not entitled to refund of the CENVAT credit as per Rule 5 of the CENVAT Credit Rules, 2004 - Held that - Reliance was placed in the case of REPRO INDIA LTD. VERSUS UNION OF INDIA 2007 (12) TMI 209 - BOMBAY HIGH COURT , where it was held that The object and purpose of Rule 6(6) ....... + More

  • 2018 (8) TMI 357

    Adjustment/refund of the excess provisional duty - unjust enrichment - whether such a refund/adjustment deserves to be made under erstwhile u/r 9B(5) of the Central Excise Rules, 1944 or the Respondent-assessee has to claim such refund by adopting the procedure u/s 11B of the Act establishing before the Revenue Department that the incidence of duty has not been passed on to the customers, to avoid unjust enrichment to the Respondent-assessee by m....... + More

  • 2018 (8) TMI 321

    Clandestine removal - Held that - The finding of the Tribunal that the Commissioner (Customs and Excise) has recorded a finding that M/S LIPL has made payment of Central Excise Duty which they had recovered from the customers is incorrect and run contrary to the record and order passed by the commissioner - The Commissioner as is evident from his order has also held that M/s LIPL had availed the Cenvat credit on raw material in violation of Rule ....... + More

  • 2018 (8) TMI 320

    Penalty under Rule 96ZP of the Rules - Compounding Scheme - Jurisdiction - power of Commissioner (Appeals) to impose penalty - Whether the CESTAT, New Delhi was justified in setting aside the order of the Commissioner (Appeals), Central Excise, Meerut and imposing maximum amount of penalty under Rule 96ZP of the Rules? - Held that - The law as regards imposition of penalty being settled by the Apex Court in the matter of Union of India vs. Dharam....... + More

  • 2018 (8) TMI 170

    Waiver of Interest - Recovery of Excise Duty - BIFR Scheme - the excise duty had been collected by the petitioner from its customers but not paid to Government - the petitioner company was declared as a Sick Industry on 16.11.1994 as contemplated under Section 18 of SICA. - Held that - Admittedly, the petitioner collected excise duty from their customers during the course of their business. The fact that the petitioner collected excise duty is no....... + More

  • 2018 (8) TMI 169

    Maintainability of appeal - Challenge to Rectification Order - Held that - So far as the appeals where the impugned order and the rectification order is challenged, we made it clear that appeals will be heard only for the original order and for rectification order, the appellant may move a writ petition within a period of two weeks. - In this appeal order passed in rectification application is under challenge - it is held that against such order,....... + More

  • 2018 (8) TMI 168

    Interpretation of Statute - removal of goods - place of removal - Held that - The tribunal has not committed any error in not considering the provisions of Section 4 of the Central Excise Act, 1944, wherein the term place of removal is defined as a factory or any other place or premises of production or manufacture of excisable goods - Appeal dismissed - decided against Revenue........ + More

  • 2018 (8) TMI 95

    Commission of offence under Section 9 and 9AA of the Central Excise Act, 1944 - evasion of payment of duty - removal of excisable goods in contravention of the provision of the Act and the Rules made thereunder - failure to supply the information as required by the Rules and giving false information. - Held that - It is admitted position in this case that genesis of the present complaint is the order in Original Case No.3/95 passed by the Commiss....... + More

  • 2018 (8) TMI 94

    Principles of Natural Justice - petitioner argued that it is deprived of an opportunity of defending the show cause notice in the absence of the copies of the documents relied upon by the Department/Revenue being not supplied - Held that - With great difficulties and obstacles parties get an opportunity to argue old appeals and the Tribunal therefore should not pass any orders which would delay the proceedings further. Public interest suffers adv....... + More

  • 2018 (8) TMI 68

    CENVAT Credit - several input services - justification of Rule 8 (3A) - Held that - The matter has been decided and appeal has been dismissed by the Delhi High Court in the case of Principal Commissioner of Central Excise, Delhi-I v. Space Telelink Limited 2017 (3) TMI 1599 - DELHI HIGH COURT , where it was held that An order keeping in abeyance the judgment of a lower Court or authority does not deface the underlying basis of the judgment itself....... + More

  • 2018 (7) TMI 1784

    Validity of Private Complaint and prosecution proceedings - Clandestine removal of goods - Section 200 of the Code of Criminal Procedure - approval of Principal Collector/Principal Commissioner for launching any prosecution - it was alleged that the complaint was lodged without any authorization or any authority, the same is liable to be quashed. - Held that - A perusal of the entire complaint shows that the complaint was launched with approval /....... + More

Discussion Forum
what is new what is new

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.