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Central Excise - Central Government - Case Laws

Showing 61 to 80 of 878 Records

  • 2015 (4) TMI 116 - GOVERNMENT OF INDIA

    M/s Aseptic Projects Versus Commissioner of Central Excise Mumbai-III

    Duty demand - Non submission of original and duplicate of ARE-1 duly certified by the Customs Authority - Loss of documents - Imposition of penalty under Rule 25 - Held that - Applicant had exported goods valuing ₹ 30,60,964.20 vide ARE-1 No. 1/09-10 dated 16.09.2009 under bond. Since no proof of export was submitted, Range Supdt. vide letter dated 22.03.2010 asked the exporter to submit proof of export. Applicant vide letter dated 25.07.20....... + More

  • 2015 (4) TMI 115 - GOVERNMENT OF INDIA

    M/s AM. Todd Co. India Ltd. Versus Commissioner of Central Excise, Mumbai - II

    Transfer of rebate claim to proper authority - Request denied as time barred - Held that - there are catena of judgment wherein it has been held that time limit to be computed from the date on which refund / rebate claim was originally filed. High Court and CESTA Tribunal, have held in precedent cases that original refund/rebate claim filed initially within prescribed time limit laid down in section 11B of Central Excise Act, 1944 and the claim r....... + More

  • 2015 (4) TMI 72 - GOVERNMENT OF INDIA

    M/s Makharia Synthetics, Thane. Versus The Commissioner of Central Excise, Mumbai-III

    Denial of refund claim - Unutilized CENVAT Credit - Notification No. 29/96 CE(NT) dated 03.09.96/96 - applicant appears to have not maintained any register for deemed credit of availed in respect of exported gods and further that they were eligible for deemed credit of availed in respect of exported goods and further that they were eligible for deemed credit of 50 of duty payable, however, they claim for 60 of it - Held that - applicants has init....... + More

  • 2015 (4) TMI 71 - GOVERNMENT OF INDIA

    Commissioner of Central Excise, Mumbai-III Versus M/s Aleganza Furnishing Pvt. Ltd., Lower Parel (W), Mumbai

    Denial of rebate claim - basic requirement of Rule 18 ibid for considering rebate claim that the goods should be exported, has not been fulfilled by the claimant in as much as they have short shipped 92 cartons out of the total 535 cartons mentioned on the ARE-I No.33/04-05 dated 10.06.2004 - it was not possible to ascertain the exact quantity and quality of processed fabrics short shipped on the basis of available record - Held that - appellate ....... + More

  • 2015 (4) TMI 70 - GOVERNMENT OF INDIA

    M/s Intas Pharmaceuticals Ltd. Versus Commissioner of Central Excise Raigad

    Denial of rebate claim - adjudicating authority partly rejected rebate claims totally amounting to ₹ 60744/- on the ground that FOB value is less than the value shown in the ARE-1's because of addition of International Freight and Insurance in the assessable value which is not allowed under section 4 of the Central Excise Act, 1944 - applicant filed initially two appeals before appeal before Commissioner (Appeals), in time claiming inte....... + More

  • 2015 (4) TMI 31 - GOVERNMENT OF INDIA

    M/s Gautam Silk Mills, Mumbai Versus Commissioner of Central Excise, Mumbai-III

    Duty drawback - Determination of brand rate - inputs not specified in the relevant SION - original authority vide impugned order-in-original fixed the brand rate Rs.16.62 kgs with quantity restriction of 4.0000.06 kgs as against rate of ₹ 22.45 kgs of full' quantity claimed by the applicant - Held that - applicants failed to produce the original which was not-in possession of department, as per applicants own submission' at the time....... + More

  • 2015 (4) TMI 30 - GOVERNMENT OF INDIA

    Commissioner of Central Excise, Raigad Versus M/s Rekha Copper & Copper Alloy Pvt. Ltd., Baroda

    Condonation of delay - Denial of rebate claim - there is difference In weight of goods as per ARE-1/Invoice and Shipping Bill/Bill of Lading - correlation of goods covered in excise documents and export documents could not be established - respondents claimed the rebate of goods exported having weight as mentioned in ARE-1 and genuineness of such export is proved - Held that - appeal was filed before Commissioner (Appeals) after a delay of 45 day....... + More

  • 2015 (4) TMI 29 - GOVERNMENT OF INDIA

    M/s Emtex Industries (India) Ltd. Versus The Commissioner of Central Excise Thane-I

    Refund claim for the unutilized cenvat credit - jurisdiction of revision authority - period of limitation for filing of appeal - applicant filed this Revision Application after expiry of more than 9 months from date of receipt of impugned Order-in-Appeal - Exemption under Notification No. 30/2004-CE dated 09.07.04 - Held that - revision application is filed on 21.8.2012 against the impugned orders-in-appeal No. 261/10 dated 07.12.2010. The said a....... + More

  • 2015 (4) TMI 28 - GOVERNMENT OF INDIA

    M/s Meenasankar Enterprises, Sivakasi Versus Commissioner of Central Excise, Tirunelveli

    Denial of rebate claim - Violation of condition No.2(a) of Notification No.19/04-CE(NT) dated 6.9.04 - goods were not exported direct from factory of manufacture - Held that - If the Central Excise Officer deputed for verification of goods for export is satisfied about the identity of goods, its duty paid character and all other particulars given by exporter, he will endorse such form and permit export. The detailed procedure is given in para 8.1....... + More

  • 2015 (3) TMI 1041 - GOVERNMENT OF INDIA

    M/s International Tractors Ltd. Versus Commissioner of Central Excise & Service Tax, New Delhi

    Denial of rebate claim - the applicant has exported the goods under Advance Licence - Held that - Supreme Court has held in the case of Mihir Textile Ltd. vs. CCE, Bombay 1997 (4) TMI 75 - SUPREME COURT OF INDIA that exemption/benefit depending upon satisfaction certain conditions cannot be granted unless such conditions are complied with even such conditions are only directory. Hon'ble Supreme Court has also held in the case of M/s ITC Ltd. ....... + More

  • 2015 (3) TMI 1040 - GOVERNMENT OF INDIA


    Denial of rebate claim - Supply of goods to SEZ - Revenue denied claim on the ground that applicant did not supply the goods under Bill of Export - Held that - In terms of Board s Circular No. 29/2006-Cus., dated 27-12-2006, the supply from DTA to SEZ shall be eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 subject to fulfilment of conditions laid thereon. Government further observes that Rule 30 of SEZ Rules, 2006 prescr....... + More

  • 2015 (3) TMI 1039 - GOVERNMENT OF INDIA


    Denial of rebate claim - original/duplicate copies of AREs-1 could not be filed along with relevant proof of export - original authority ordered for re-credit in Cenvat account on the ground that transaction value in impugned cases is the lowest of three FOB values given in impugned AREs-1, Shipping Bills and BRCs - Held that - The FOB value declared on Shipping Bill is exactly same. The difference in BRC value is due to fluctuation in foreign ex....... + More

  • 2015 (3) TMI 1038 - GOVERNMENT OF INDIA


    Denial of rebate claim - non-submission of the disclaimer certificate - Bar of limitation - Held that - assessee filed rebate claim on 14-8-2007. The claim was not complete as required under Section 11B of Central Excise Act, 1944 and therefore a deficiency memo was issued on 30-8-2007. Assessee did not remove the deficiency in r/o ARE-1 No. 50/2007-08, dated 15-5-2007 as he did not submit disclaimer certificate issued by Shree Ram Gravio Marmo P....... + More

  • 2015 (3) TMI 998 - GOVERNMENT OF INDIA

    The Commissioner, Central Excise & Customs, Rajkot Versus M/s Vinergy International Pvt. Ltd. Mumbai

    Denial of rebate claim - Bar of limitation - failure to export the goods directly from the factory of manufacturer as prescribed in Board's Circular No.294/10/97-Cx dated 30.01.1997 - Held that - On perusal of sample excise documents ARE-1, and Excise Invoices, it is noticed that in ARE-1 the destination is mentioned as name of vessel and there is a mention of relevant invoices. Further, in relevant invoices, there is mention of Vessel name, ....... + More

  • 2015 (3) TMI 997 - GOVERNMENT OF INDIA

    M/s Shri Lal Mahal Ltd. (Formerly M/s Shivnath Rai Harnarain (India) Ltd. Delhi Versus Commissioner of Central Excise & custom, Visakhapatnam-II

    Claim of Interest on delayed sanction of rebate - Held that - The applicant filed appeal before Commissioner(Appeals) on the ground that the said claim was sanctioned without applicable interest to them inspite of their eligibility of interest in terms of Section 11BB of the Central Excise Act, 1944. Commissioner(Appeals) rejected the appeal filed by the applicant. - on delayed payment of refund/rebate claim interest is payable after the expiry o....... + More

  • 2015 (3) TMI 996 - GOVERNMENT OF INDIA


    Denial of rebate claim - Rule 18 of Central Excise Rules, 2002 r/w Notification No. 21/2004-C.E. (N.T.), dated 6-4-2004 - no manufacturing activity was carried out by the applicant on goods purchased to qualify for rebate benefit in terms of Notification No. 21/2004-C.E. (N.T.), dated 6-4-2004 - held that - rebate under Notification No. 21/2004-C.E. (N.T.), dated 6-4-2004 is admissible on the duty paid on excisable goods used in manufacture or pr....... + More

  • 2015 (3) TMI 995 - GOVERNMENT OF INDIA


    Denial of rebate claim - Education Cess and SHE Cess paid from the Cenvat Credit of Basic Central Excise duty is not permissible under proviso to Rule 3(7) of Cenvat Credit Rules, 2004 read with Rule 3(4) - Held that - as per Rule 3(4) of Cenvat Credit Rules, 2004, Cenvat credit may be utilized for payment of any duty of excise on any final product. As such Cenvat credit of BED paid on inputs can be utilized for payment of any duty of excise on a....... + More

  • 2015 (3) TMI 994 - GOVERNMENT OF INDIA


    Denial of partial rebate claim - applicant exporter was sanctioned rebate claims by the original authority to the extent of duty payable on F.O.B. value as shown in respective shipping bills, which has been taken as transaction value in terms of provisions of Section 4(3)(c)(iii) of the Central Excise Act, 1944 - Held that - original authority has found the FOB value declared in Shipping Bills as the transaction value in terms of Section 4 of Cen....... + More

  • 2015 (3) TMI 953 - GOVERNMENT OF INDIA

    Commissioner of Central Excise, Kolkata-III Versus M/s Ess Dee Aluminum Ltd.

    Denial of rebate claim - rebate claims rejected on the ground that M/s Ess Dee Aluminium Ltd., Kolkata is not the proper claimant to file rebate claims - Commissioner held that' M/s IFL & M/s Ess Dee Aluminium Ltd (Claimant) are not two different companies but the same legal entity - Held that - respondent has taken a contradictory stand. On the one hand they-'are contending that IFL ceased to exist legally and physically after 30.9.1....... + More

  • 2015 (3) TMI 952 - GOVERNMENT OF INDIA

    M/s BESCO Ltd. Versus Commissioner of Central Excise Kolkata

    Duty demand u/s 11A (1) - Penalty u/s 11AC - Failure to submit the proof of export in stipulated time in respect of the excisable goods cleared from the factory premises without payment of duty against letter of undertaking under DEPB Scheme - Held that - Commissioner (Appeals) upheld the said orders-in-original mainly on the ground that the dates of shipping bills are prior to the dates of ARE-1, BRC do no bear the signature of the bank officer,....... + More

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