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Central Excise - High Court - Case Laws

Showing 1 to 20 of 8854 Records

  • 2018 (2) TMI 1507 - CHHATTISGARH HIGH COURT

    CENVAT credit - place of removal of the goods - Job work - whether the principal and job worker are independent legal entities - the Revenue appears to have been insisting that the contract documents as between M/s Parle Biscuits Private Limited and the respondent were not made available for adjudication before the departmental authorities or the Tribunal. - Held that - the fact of the matter remains that levy and sufferance of duty, taxes etc. a....... + More


  • 2018 (2) TMI 1496 - BOMBAY HIGH COURT

    Validity of Remand order - issue pending before Larger Bench - taxability service under the taxing entry Cargo Handling Services . - Held that - the issue pending for decision of the Larger Bench is involved in all these appeals and the Tribunal, therefore, could not have remanded the matter back to the Adjudicating Authority, but should have waited for decision of the Larger Bench. The order impugned cannot, therefore, be sustained and it will h....... + More


  • 2018 (2) TMI 1455 - BOMBAY HIGH COURT

    Benefit of exemption - actual user condition - Whether benefit of N/N. 6/2002-CE as amended or N/N. 6/2006-CE read with N/N. 21/2002-Cus dated 1st March, 2002 which was available to naphtha used in the manufacture of fertilizer , is available to the respondent for that quantity of naphtha which was manufactured and cleared by it to M/s. Rashtriya Chemicals and Fertilizers Ltd availing the benefits under the said notifications, but admittedly, not....... + More


  • 2018 (2) TMI 1442 - GUJARAT HIGH COURT

    Rate of duty - effective date of correction through corrigendum notification - Corrigenda issued by the Government of India dated 15th January 1997 and 21st September 2000 - original amendments were made through Budget in September 1996 by the Parliament, which eventually became the Finance Act of 1996. - Held that - We do not have for a moment any doubt that all along what was presented before the Parliament, after the amendment in the Finance B....... + More


  • 2018 (2) TMI 1441 - BOMBAY HIGH COURT

    Whether Hon ble Tribunal i.e. Respondent no.2 has erred by not appreciating legal position that in case of unreported compliance of stay order before Hon ble Tribunal appeal merits restoration of appeal? - Held that - we are unable to understand the approach of the Tribunal. Eventually, Tribunals are set up to render substantial justice and not to defeat just and bonafide claims by hyper technical approach. Somehow or the other, we find that a fi....... + More


  • 2018 (2) TMI 1404 - CALCUTTA HIGH COURT

    Order under Section 14AA of the Central Excise Act, 1944 - case of the petitioner/assessee company is that the order does not provide reasons enough to support the formation of belief by the respondent No.1 that the utilisation/availing of the credit duty by the petitioner/assessee company falls under any of the conditions stipulated by Section 14AA(1)(a) and (b) thereof - Held that - identical issue decided in the case of 1976 (3) TMI 1 - SUPREM....... + More


  • 2018 (2) TMI 1403 - MADRAS HIGH COURT

    Validity of SCN - the reply given by the petitioner to the Audit objections dated 16.12.2016 have not even been referred to, much less considered - principles of natural justice - Held that - Circular dated 21.12.2015 stipulates that Pre show cause notice consultation with the Principal Commissioner and Commissioner is being made mandatory prior to issue of show cause notice in the case of demands duty above ₹ 50 lakhs (except for preventiv....... + More


  • 2018 (2) TMI 1317 - MADRAS HIGH COURT

    Application for Settlement - Settlement Commission, while rejecting the application, by the impugned order, did not allow the application to be proceeded with, in terms of Section 32 F (1) of the Act, as the petitioner did not satisfy the condition in Clause (a) of Section 32 E (1) (a) - Held that - the petitioner stated that, there was no processing of dyeing blended yarn in the last year, so, they did not file 173 B during that period, and in f....... + More


  • 2018 (2) TMI 1316 - GUJARAT HIGH COURT

    Interpretation of statute - suo moto re-credit - Whether in the facts and circumstances of the case and law, the Hon ble Tribunal has committed substantial error of law in allowing the Appeal of the Respondent and in interpreting provision of Sec. 11 B of Central Excise Act 1944, by allowing to the Respondent to avail suomotu recredit of cenvat, by acknowledging it as only adjustment of books of entry? - Held that - this was not the case of the a....... + More


  • 2018 (2) TMI 1315 - GUJARAT HIGH COURT

    Whether the penalty under Rule 15(2) Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 which is mandatory in nature can be waived by the CESTAT? - Held that - the Tribunal noted that there were different views of the High Court on the issue of taxability itself - The judgement of the Tribunal seems to be suggesting that the issue itself was not free from doubt. In any case, there is no establishment of allegations o....... + More


  • 2018 (2) TMI 1111 - GUJARAT HIGH COURT

    CENVAT credit - input service - outward transportation of final products from the place of removal - Rule 2(I)(ii) of CCR - Held that - issue has been decided in the case of COMMISSIONER OF C. EX. & CUSTOMS Versus PARTH POLY WOOVEN PVT. LTD. 2011 (4) TMI 975 - GUJARAT HIGH COURT , where it was held that main body of the definition of term input service is wide and expansive and covers variety of services utilized by the manufacturer. By no st....... + More


  • 2018 (2) TMI 921 - MADHYA PRADESH HIGH COURT

    Maintainability of petition - grant of stay - Section 35-G (2) of the Central Excise Act, 1944 - 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, i.e., its reasoning - appeal dismissed - decided against Revenue........ + More


  • 2018 (2) TMI 920 - MADRAS HIGH COURT

    Delayed payment of central excise duty under Section 3A of the Central Excise Act, 1944 - Demand of Interest and penalty - Rules 96ZO, 96 ZP and 96 ZQ of the Central Excise Rules, 1994 - Annual Capacity of Production Scheme - respondent is independent processor of textile fabrics - Held that - In Shree Bhagwati Steel Rolling Mills Vs. Commissioner of Central Excise, 2015 (11) TMI 1172 - SUPREME COURT , the Hon ble Supreme Court has declared Rule ....... + More


  • 2018 (2) TMI 822 - BOMBAY HIGH COURT

    CENVAT credit - input/input services - Rule 3 of CCR 2004 - whether the assessee has taken input service tax credit in respect of services which are utilised beyond the place of removal and the assessee has taken credit in respect of service utilised in respect of traded goods either partially or fully? - Held that - there was a clear debate and issue and the argument of the Revenue was that that order does not deal with all the issues leave alon....... + More


  • 2018 (2) TMI 821 - MADRAS HIGH COURT

    Rectification of mistake - contravention of condition of N/N. 2/95 dated 4.1.1995 readwith EXIM Policy 1997-02 - Held that - writ against show cause notice is not maintainable. - There is no manifest error in the order impugned before us. Hence, the same is sustained - appeal dismissed as not maintainable........ + More


  • 2018 (2) TMI 820 - BOMBAY HIGH COURT

    Debonding of units - depreciation of capital goods - matter placed on remand - Held that - Central Board of Excise and Customs Circulars right from 1994, which, in the opinion of the tribunal, allow depreciation of capital goods at the time of de-bonding. It gave illustration as to how the notifications were applied and in the cases of 100 EOU as well that scheme operates. Finally, the tribunal referred to the two notifications. Beyond all this a....... + More


  • 2018 (2) TMI 819 - ALLAHABAD HIGH COURT

    Modvat Credit - Manufacture of Steam - Whether STEAM should not be treated as final product when it is not only manufactured through a conscious activity undertaken by the respondents but also requires several well defined steps to manufacture it? - Held that - there is no dispute as to the process adopted by the assessee to manufacture Carbon Black from CBFS or even as to the generation of steam - admittedly only lean gases or off gases were rel....... + More


  • 2018 (2) TMI 818 - ALLAHABAD HIGH COURT

    Whether any notice or opportunity of hearing is mandatory before passing an order of appropriation under Section 142(1)(a) of the Customs Act, 1962? - Held that - when the assessee is given opportunity of hearing in the determination of the amount and he is aware of the amount, which he has to pay under the Act but even then he fails to pay the same, no further notice is necessary and the said amount can always be appropriated from the amount, wh....... + More


  • 2018 (2) TMI 817 - ALLAHABAD HIGH COURT

    Maintainability of appeal - Section 35 G of the Central Excise Act 1944 - Held that - the impugned order of the CESTAT has the stamp of approval of the Delhi High Court and there is no new ground of attack in this appeal. Once the very impugned order has been affirmed by another High Court, we do not find any reason to interfere with the same in this appeal - appeal dismissed........ + More


  • 2018 (2) TMI 816 - JAMMU AND KASHMIR HIGH COURT

    CENVAT credit - duty paying documents - Rule 9 of the Cenvat Credit Rules, 2004 - Held that - rule 9 nowhere provides that Cenvat credit cannot be availed on the basis of photocopy of the documents especially when the respondents have not disputed the correctness of the contents of the photocopies of the invoices produced by the petitioner - From the perusal of the certificate issued by the Superintendent, Customs and Central Excise, Range-III, D....... + More


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