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2020 (2) TMI 1672
Withdrawal of tax concessions - benefit in terms of the promise for grant of exemptions - HELD THAT:- The Supreme Court in case of Union of India Ors. v. Unicorn Industries [ 2019 (9) TMI 791 - SUPREME COURT ] which squarely covers this issue against the respondents, where it was held that the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger public interest. As such, the doctrine of promissory estoppel could not have been invoked in the present matter. The State could not be compelled to c....... + More
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2020 (2) TMI 1661
Principles of natural justice - non-grant of opportunity for cross-examination of the witnesses - Reliability of statements of witnesses - HELD THAT:- The Court is of the view that the order, which has been rendered is essentially based upon the statements, which have been relied upon by the department, then the persons making those statements were required to be permitted to be cross-examined by the petitioner. In the instant case, this Court also do not propose to examine any other aspect or merits, else it would not be proper thereafter to ....... + More
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2020 (2) TMI 1605
Recovery of CENVAT credit - documentation that was not consistent with the requirements prescribed in rule 9 of CENVAT Credit Rules, 2004 - period from April 2009 to August 2009 - HELD THAT:- The identical controversy dealt with by Commissioner of Central Excise, Nashik has upheld the eligibility for CENVAT credit despite the alleged deficiencies. In doing so, reliance was placed on the decision of the Tribunal in EVEREADY INDUSTRIES INDIA LTD. VERSUS COMMISSIONER OF C. EX., LUCKNOW [ 2006 (11) TMI 521 - CESTAT, NEW DELHI] and of the Hon ble H....... + More
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2020 (2) TMI 1574
Area Based Exemption - exemption under Notification No. 30/2004-C.E. - absolute or conditional in nature - lapse of credit lying unutilised - unutilized Cenvat credit lying in balance related to capital goods and input service, can be demanded or not - HELD THAT:- Once the Tribunal has come to the conclusion that refund which was granted to the respondent-assessee has become final in view of Rule 6(6) of the Rules, 2004, lapsing of Cenvat credit provided under Rule 11(3) related to goods already exported would not be applicable. Therefore, inv....... + More
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2020 (2) TMI 1491
Reversal of CENVAT Credit or not - irregular Cenvat credit of Cess on custom duty - levy of interest - HELD THAT:- On perusal of the entire case records, it is seen that the Appellant has done the said reversal from the opening balance of Cenvat credit in ER-1 return of the month of May 2014 which has already been verified and hence in my considered view, there is no further reversal required in the matter. Hence the demand to the extent of ₹ 94,120/- as confirmed by the ld. Commissioner (Appeals) deserves to be set aside accordingly. De....... + More
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2020 (2) TMI 1429
Refund of Excise Duty - Time Limitation - relevant date - pre-deposit - Whether payment towards Excise duty can be construed to be payment made towards pre-deposit? - It was held by the High Court that The amounts were paid involuntarily and, therefore, are deemed to be under protest and should be considered as deposits deserves to be rejected - HELD THAT:- There are no ground to interfere with the impugned order(s)passed by the High Court. SLP dismissed.
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2020 (2) TMI 1381
Maintainability of appeal - appropriate Forum - Section 35G(1) of the Central Excise Act, 1944 - whether the issue relates to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment as would bar jurisdiction of this Court? HELD THAT:- Issue notice, returnable in four weeks.
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2020 (2) TMI 1380
Levy of Excise Duty - affixation of Brand name or not - Commissioner, in the order impugned before the Tribunal observed that mere embossing of initials of the raw material supplier cannot be equated with affixing of a brand name and, therefore, concluded that no duty could be imposed as it could not be said that brand name had been indelibly fixed - HELD THAT:- Heading 7113 contained in Chapter 71 of Central Excise Tariff deals with articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. Under the sub-....... + More
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2020 (2) TMI 1373
100% EOU - Rebate claim - It was the contention of the Department that the petitioner was not entitled to rebate claim under Rule 18 of the Central Excise Rules, 2002 as the goods on which excise duty was paid by the petitioner were exempt from payment of excise duty in terms of N/N. 24/2003-C.E., dated 31-3-2003 and exemption did not apply to such goods if brought to any other place in India - HELD THAT:- The petitioner was not required to pay excise duty in terms of Notification No. 24/2003, dated 1-4-2003. As per the said notification all e....... + More
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2020 (2) TMI 1372
Rebate Claim - petitioner challenged the order denying rebate of Central Excise duty all the way up to the 1st respondent, the Joint Secretary Revision Application, New Delhi under Section 35EE Central Excise Act, 1944 - Rule 18 of the Central Excise Rules, 2002 - period August to September 2009 - HELD THAT:- The petitioner has opted to pay Excise duty in terms of the Notification No. 29/2004-C.E., dated 9-7-2004. Therefore, it cannot be said that the organic cotton yarn exported by the petitioner was not liable to Excise duty so as to deny th....... + More
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2020 (2) TMI 1253
Demand of duty on Sulphur purchased - N/N. 12/2012-CE dated 17 March 2012 - use of Sulphur for manufacture of Sulphuric Acid/Oleum which in turn is used in the Urea Plant for manufacture of Molten Urea - Revenue s objection is that the some quantity of Molten Urea is used as input for the manufacture of Malamine and therefore, the appellants are not entitled to benefit of notification. HELD THAT:- Molten Urea which comes into existence is itself a chemical fertilizer, as held by Hon ble Apex Court in the appellant s own case GUJARAT STATE FERT....... + More
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2020 (2) TMI 1252
Violation of condition of N/N. 5/99 CE dt. 28.02.99, 6/2000 CE dt. 01.03.2000 - concessional duty on clearances of sheets and pipes subject to the condition that the products should have contained not less than 25% by weight of fly ash or phosphorous Gypsum or both by usage, is denied - denial on the ground that actual weight mixtures report seized from the factory and production shown in the actual wet mixture, the goods contain fly ash less than 25%. HELD THAT:- The exemption notification in question i.e 5/99 CE dt. 28.02.99, 6/2000 CE dt. 0....... + More
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2020 (2) TMI 1251
CENVAT Credit - input/capital goods - M.S. Angles, M.S. Beams, M.S. Plate, M.S. Round Bar, H.R. Sheet, S.S. Plate (Cut Plate), Forged Sheet Bar, M.S. Channels used for repair/maintenance of foundation frame of Return Bagasse Carrier (RBC) - HELD THAT:- It is clear from the case records that the steel items in dispute were consumed by the appellants only for repair/maintenance of foundation frame i.e. the component of the RBC and not for laying down the foundation for RBC. They were used only for the repairing of the frame of RBC. The frame is ....... + More
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2020 (2) TMI 1200
Process amounting to manufacture or not - repacking of various excisable goods - goods were received in bulk and they were packed in individual bottles with hologram and barcodes - value addition taking place or not - HELD THAT:- Facts of the case makes it very clear that the assessee / respondent before this Court were engaged in trading and telemarketing of various goods and also in selling medicines manufactured by M/s. Davo Laboratories and Balchem Laboratories through VPP. They were also giving advertisement on television and other media........ + More
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2020 (2) TMI 1199
Imposition of penalty u/r 15 of Cenvat Credit Rules, 2004 and Rule 26 of Central Excise Rules, 2002 - CENVAT credit - bogus invoices - case of the department is that the appellant has issued bogus invoice and no goods were sold under those invoices to M/s Kothi Steel Ltd. - HELD THAT:- The penalty under Rule 15 can be imposed only on that person who takes or utilizes the Cenvat credit. If in any case, any manufacturer who is liable to pay duty on final product wrongly avails and utilizes the credit in respect of inputs, he is liable for penalt....... + More
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2020 (2) TMI 1198
Imposition of penalty u/r 26 of the Central Excise Rules, 2002 - no opportunity was given to cross-examine Riyaz Siddiqui despite the fact that mainly by relying upon his statement only, show cause notice was issued to them - principles of natural justice - HELD THAT:- The learned Commissioner has not recorded any finding that either of the Appellants had the knowledge or had a reason to believe that the goods were liable to be confiscated which is sine qua non for imposing penalty under Rule 26. Rule 26 pre-supposes the existence of knowledge....... + More
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2020 (2) TMI 1197
CENVAT Credit - common input services for taxable as well as exempt goods - pressmud (a waste) - whether after the amendment to Rule 6(1) of Cenvat Credit Rules, 2004 vide notification dated 1.3.2015, pressmud (a waste) generated during the manufacturing of sugar, falls within the ambit of Rule 6 ibid and any amount is recoverable from the Appellant on clearing the said pressmud for consideration as the Appellant is not maintaining separate accounts? HELD THAT:- Hon ble Supreme Court in the matter of UOI vs. D.S.C.L. Sugar Ltd. [ 2015 (10) TMI....... + More
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2020 (2) TMI 1196
Method of Valuation - Transaction Value u/s 4 or MRP based u/s 4A of CEA - manufacture of Butyl rubber inner tubes - Notification No. 2/2006-CE(NT), dated 01.03.2006 - HELD THAT:- The N/N. 2/2006-CE(NT), dated 01.03.2006 was amended by N/N. 11/2006-CE(NT), dated 29.05.2006, by inserting a new entry at S.No. 97, which reads as parts, components and assemblies of automobiles . It is an admitted fact on record that the appellant is engaged in the manufacture of Butyl rubber inner tubes and such product by itself is separately identifiable and is ....... + More
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2020 (2) TMI 1195
CENVAT Credit - input services - various insurance policies - Money Insurance, Public Liability Insurance, Product Liability Insurance, Loss of Profit for Unit and Fidelity Guarantee Policy - Group Personal Accident policy - HELD THAT:- The Money Insurance, Public Liability Insurance, Product Liability Insurance, Loss of Profit for Unit and Fidelity Guarantee Policy are availed in or in relation to the manufacturing activity as has been discussed by the various decisions relied by the ld. counsel for the appellant - reliance can be placed in t....... + More
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2020 (2) TMI 1194
Valuation - inclusion of cost of advertisement incurred by the dealers in assessable value - Circular No. 643/34/2002-CX dated 1.7.2002 and Circular No. 681/72/2002-CX dated 12.12.2002 - HELD THAT:- The learned Commissioner after analyzing the Letter of Intent/dealership agreement came to the conclusion that it does not contain any enforcing provision by which it could be construed that such advertisement cost is includible in the assessable value of the motor vehicles sold to the dealers much earlier in view of the principles laid down by the....... + More
