2018 (5) TMI 1358
Dutiability - Spent Sulphuric Acid being generated as a by-product during the manufacture of Acid Slurry - N/N. 89 of 1995 dated 18.05.1995 - area based exemption - maintainability of appeal - Held that - the question, which may arise, is a question which relates to the entitlement of the respondent under N/N. 89 of 1995, which is issued under Section 5A and, therefore, is an exemption Notification - appeal dismissed as not maintainable........ + More
2018 (5) TMI 1209
Re-credit of CENVAT amount - Whether the action of the assessee in taking re-credit of CENVAT amount after the Revenue had already rejected his claim can be termed as a fraudulent or other illegal activity done with an intention of defrauding the Government Officials? - Held that - The assessee has not taken the re-credit of its own, but the same was done on the basis of its Auditor s objection. It amounted to an account entry reversal without th....... + More
2018 (5) TMI 1208
Tax Appeal admitted to consider the question - Whether the CESTAT is right in law not to decide on merits though there a Jurisdictional High Court decision in case of Commissioner of C. Ex., AhmedabadII Versus Cadila Healthcare Ltd. 2013 (1) TMI 304 - GUJARAT HIGH COURT And Astik Dyestuff Pvt. Ltd. Versus Commissioner of C. Ex. & Customs 2014 (1) TMI 776 - GUJARAT HIGH COURT ?....... + More
2018 (5) TMI 1207
Whether the Hon ble Tribunal was justified in sustaining the order of imposition of penalty when the duty demand does not survive as the same stands deposited much prior to the issuance of the show cause notice? - Held that - The reduction of penalty even to rupees one lac is not justified as it is a matter of record that the excise duties have been paid along with interest even before issuance of show-cause notice for the penalty. Even the bare ....... + More
2018 (5) TMI 1178
Removal of Office objections - Held that - Office objections to be removed on or before 9th May 2018, failing which the concerned matter/s will stand dismissed for non-prosecution without further reference to the Court........ + More
2018 (5) TMI 1058
Interest on delayed payment of duty - Section 11AA of the CEA 1944 - assessee contested the demand of interest and failed before the appellate authority. Before the Appellate Tribunal, it was noticed that no steps had been taken by the Department under Section 11A of the Act - Held that - there has to be a determination under Section 11A(2) of the Act preceding any measures taken under Section 11AA thereof - Since the Appellate Tribunal found, as....... + More
2018 (5) TMI 1057
Rebate claim - revision applications under Section 35EE - time limitation - Held that - respondent no. 2 has proceeded to apply the provisions of sub-Section 3 of Section 35EE of the Act which contemplates and requires that a revision application ought to have been accompanied by a fees of ₹ 1000/- when the amount of duty, interest demanded, fine or penalty levied by any of the authority in the case to which the application relates is more ....... + More
2018 (5) TMI 1056
Revision petition u/s 35 EE of the CEA 1944 - the revisional authority (respondent no.4) dismissed the revision petition only on the ground of delay of 8 years in filing revision petition - Held that - petitioner preferred revision petitions after delay of 8 years knowingly well that revision is not maintainable, preferred appeal before CESTAT and CESTAT Commissioner specifically apprised the counsel for the petitioner in his order dated 9.8.2005....... + More
2018 (5) TMI 1055
Valuation - SSI Exemption - Determination of turnover - whether the value of chassis which the respondent assessee uses for fitting bodies upon manufactured vehicles should be included for ascertaining the assessee s value of aggregate clearances for the purpose of exemption as a Small Scale Industrial unit? - Held that - When one is ascertaining the aggregate value of clearances of all excisable goods for home consumption for the purpose of clau....... + More
2018 (5) TMI 820
Clandestine removal - validity of evidences - Whether ld. CESTAT, New Delhi has erred in brushing aside the vital evidences in the form of voluntary statements of the Director of the assessee respondent Company which was corroborated by the reports of the test samples and in turn setting aside the order of the Adjudicating Authority? - penalty on assessee u/r 26 of CER, 2002. - Held that - in the statement of Director and laboratory report, there....... + More
2018 (5) TMI 780
Extended period of limitation - suppression of facts - section 11A(1) of the Central Excise Act, 1944 - Whether the CESTAT erred in confirming the duty invoking the extended period of limitation when the finding on suppression by the CESTAT falls way short of the requirements of proviso to section 11A(1) of the Central Excise Act, 1944? - Held that - There is a reference to the declarations made by the appellants for the years 1987- 88 to 1994 -9....... + More
2018 (5) TMI 605
Unjust enrichment - provisional assessment - Validity of SCN - Whether tribunal is correct in holding that bar of unjust enrichment is not legally applicable to the provisional assessment cases before amendment to Rule 9B? - Held that - the entitlement to refund and finalization of the provisional assessment under Rule 9B of the Central Excise Rules, 1944 is independent from the provisions of refund under Section 11B of the Central Excise Act, 19....... + More
2018 (5) TMI 309
Refund - finalization of provisional assessments - unjust enrichment - Whether the Honble CESTATs decision is correct in holding that refund arising out of the finalization of provisional assessments during the period February 1985 to April 1995 need not pass the test of unjust enrichment as the amendment to sub-rule (5) of Rule 9B came into force only w.e.f. 25.06.1999? - Held that - refund arising out of the finalization of provisional assessme....... + More
2018 (5) TMI 308
Penalty u/s 11AC - case of appellant is that because the appellant assessee had deposited the entire duty with interest even before receipt of SCN, Section 11AC of the Act would not be attracted - Held that - it is evident that the appellant assessee had entered fake Challan nos. in the ER-1 return which could be noticed by the department and only thereafter when a telephonic message was received by the department assessee, he deposited the entir....... + More
2018 (5) TMI 307
Refund claim - duty paid by appellant twice - absence of documentary evidence - Held that - Without any documentary evidence the appellant is not entitled for the refund claim - The amount is open in financial records as a wrong debit to be received from Excise Department. After entry of this document the assessee has not produced any valid document that bars any unjust enrichment - refund cannot be allowed - appeal dismissed - decided against Re....... + More
2018 (5) TMI 306
Whether the CESTAT committed error in non-considering that the Respondents deliberately cleared goods under Rule 4(5) of CENVAT rules as if cleared for repairing/reconditioning i.e. Job work with intention to avoid payment of amount equal to CENVAT Credit as required under Rule 3(5) of CENVAT Rules and therefore contravened Rule 4(5) and Rule 3(5) of CENVAT Rules 2004? - Held that - It is not disputed that, before the amended Rule 3(5) came into ....... + More
2018 (5) TMI 305
Effect of amendment to Cenvat Credit Rules - retrospective or prospective - inputs used in capital goods embedded to earth - as the amendment brought in CENVAT Credit Rules 2004 as per Rule 2 of the CENVAT (Amendment) Rules 2009 retrospective in nature considering is it clarificatory to be applied to all matters which arise before 07.07.2009, the date of commencement of the CENVAT (Amendment) Rules 2009? - Held that - Section 37 of the Central Ex....... + More
2018 (5) TMI 213
Adjudication of Show cause notice - Input tax credit on 40 services - Matter is pending before SC in relation to 3 services out of 40 services in question - Adjudicating authority put the entire matter in the call book in view the circular dated 14.12.1995 - Held that - the respondents shall adjudicate the impugned show cause notice dated 08.02.2012 in respect of the said 37 services. We record Mr. Bansal s statement that the petitioner will not ....... + More
2018 (5) TMI 212
CENVAT credit - input service - outdoor catering services - Held that - the Tribunal, following the decision of this Court in case of Commr. Of C. Ex., AhmedabadI v. Ferromatik Milacron India Ltd. 2010 (4) TMI 649 - GUJARAT HIGH COURT , held in favor of the respondent, holding that Tribunal was justified in holding that the service tax paid on outdoor catering services by the canteen located in the respondent s manufacturing premises has to be co....... + More
2018 (5) TMI 211
Pre-deposit - the Tribunal granted stay on condition that the appellant deposits an additional amount of ₹ 1.60 crores - Held that - The appellant was asked to deposit an additional amount of ₹ 1.60 crores, only on account of factual finding that the petitioner has raised invoices and bills on the recipients of the service, for payment of the service tax also. The fact that the appellant was not able to recover money from the service ....... + More
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