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Central Excise - High Court - Case Laws

Showing 21 to 40 of 9064 Records

  • 2018 (7) TMI 1369

    Demand of Interest and penalty - CENVAT Credit reversed with respect to Basic Customs Duty and Cess on Textiles which was not admissible to it - Held that - The controversy involved in this appeal is squarely covered by the decision of the co-ordinate Bench of this Court in the case of Commissioner of Central Excise & Sales Tax, LTU, Bangalore Vs. Bill Forge Pvt. Ltd. 2011 (4) TMI 969 - KARNATAKA HIGH COURT , where it was held that Once the e....... + More

  • 2018 (7) TMI 1280

    Validity of Remand of matter to Commissioner - appellant s grievance is that the final order of CESTAT remanding the matter for fresh adjudication by the Commissioner is erroneous, inasmuch as, the Tribunal failed to discharge its obligations to consider the record - Held that - It is evident from the consideration of the record that the Commissioner rendered elaborate findings on both the genuineness of the document (agreement dated 30.06.2006) ....... + More

  • 2018 (7) TMI 1056

    Tenability of invocation of the extended period of limitation - Section 11 of the Central Excise Act - case of appellant is that there is no positive finding rendered by any of the authorities below which says that the assessees were parties to the fraud - Held that - All the appellants stated in their defence that they had tasked one or the other individual to deposit the duty amounts with the concerned bank periodically. The least that could ha....... + More

  • 2018 (7) TMI 1055

    Clandestine removal - 95 wagons - appellant did not pay excise duty on these wagons - N/N. 64/95-CE dated 16th March, 1995 - Held that - This exemption notification covered all goods falling under heading nos.86.01 to 86.06 of the schedule to the Central Excise Tariff Act, 1985. It is not in dispute that these heads include wagons for exemption but this exemption was subject to certain qualifications. - Having regard to the stand of Railways as r....... + More

  • 2018 (7) TMI 690

    Classification of goods - Pipes and Couplings - Parts of A.C. or not - exemption notification No.6/2006 dated 1.3.2006 and circular dated 15.6.2009 - Couplings removed without payment of Central Excise Duty alongwith pipes - assessee claims that the pipes and couplings are same product and falls under same head, thus they are not liable to pay duty on the said couplings - case of Revenue is that the Pipes and Couplings falls under different heads....... + More

  • 2018 (7) TMI 689

    Scope of Remand - the liberty was given to raise all contentions, whether that would entitle to the appellants-assessees to raise other issues also besides the two aspects, for which the aforesaid remand was made by the High Court? - Held that - The contentions left open for the assessees were required to be raised were with regard to these three aspects only and not all the issues other than the aforesaid three aspects were allowed to be raised ....... + More

  • 2018 (7) TMI 425

    Maintainability of Appeal - alternative remedy - despite the presence of the Counsel for the appellant and the matter not being heard, the same was disposed of by Exhibit P7 - Held that - There is no cause for the appellant to have not argued this specific matter when the same was posted and the Counsel were also present - since the contention raised by the appellant has not been controverted, the matter has to be re-done - The appellant or the a....... + More

  • 2018 (7) TMI 328

    Attachment of Bank Property - penalty u/r 209A of the Central Excise Rules 1944 - petitioner retired from the firm but penalty was levied on the petitioner as a partner of M/s. Mukesh Dye Works - Held that - Once that order is set aside and in which it included a personal penalty of ₹ 2 lakhs, we do not see how the Department can pursue that demand by attaching the bank account of the petitioner. More so, the petitioner s retirement from th....... + More

  • 2018 (7) TMI 327

    Power of Tribunal to review - service of order - Held that - Going by the statement on oath made by the petitioner that there was no service of notice before the Tribunal of hearing of dated 10.08.2015, we are prepared to grant one more opportunity to the petitioner to appear before the Tribunal and to argue his case. It is not even the case of the department that the petitioner was recalcitrant and chronic defaulter - the order of the Tribunal d....... + More

  • 2018 (7) TMI 282

    No export of goods - Clandestine removal - recovery of Central Excise Duty by invoking Section 11-A of the Central Excise Act, 1944 - The principle contention of the appellant is that when the Tribunal had come to the conclusion that all the leather uppers manufactured by the appellant and sold to M/s.Metro & Metro had been exported and that there is no finding that these goods were sold in the local market, the appellant should not be made t....... + More

  • 2018 (7) TMI 173

    Grant of anticipatory Bail - offences punishable under Sections 9, 9A, and 9AA of the Central Excise Act, 1944 - Held that - For granting anticipatory bail, reasonable apprehension of being arrested is enough. If in the facts and circumstances, the respondent had fear of being arrested and moved the Sessions Court seeking anticipatory bail and that the Sessions Court granted anticipatory bail having regard to those circumstances, there is no ille....... + More

  • 2018 (7) TMI 18

    Valuation - imported goods contained in packages of about 10 grams or 10 milliliters - Held that - The import is complete only after these activities are undertaken. Further no additional Excise duty liability occurs as the additional Customs duty has been paid on the MRP affixed and the entire exercise is revenue neutral. Then the Tribunal holds that insofar as packages of 10 grams or 10 milliliters or less, the above activity would amount to ma....... + More

  • 2018 (7) TMI 17

    Principles of constructive res judicata - Validity of Search and Seizure proceedings - prior to the search conducted on 12-4-2012, no search warrant was issued which thus is in total contravention to the provisions of Section 12F of the Central Excise Act - Held that - Though the petitioners had challenged the search and seizure proceedings in the said writ petition, but the same was not pressed while the petition was being finally disposed of - ....... + More

  • 2018 (7) TMI 16

    Time Limitation - demand on the ground that the assessee wrongly availed of the benefit of exemption notification on electric wires - Held that - The principle is, when all the facts necessary to be disclosed by the assessee have been disclosed and there cannot be any allegation of suppression, then, the extended period of limitation cannot be invoked - In the present case, there is no suppression of facts - extended period cannot be invoked - ap....... + More

  • 2018 (7) TMI 15

    Honor of Bank Guarantee - The bank guarantee was sought to be enforced by the impugned order on account of the fact that the petitioner did not complete the export obligation and did not produce the discharge certificate - revised rehabilitation scheme - Held that - What is important to note is that the present relief granted to the petitioner is under revised rehabilitation scheme - the first respondent has to reconsider the matter and pass a fr....... + More

  • 2018 (6) TMI 1485

    Demand of Interest and Penalty - Section 15(4) of the Oil Industry (Development) Act, 1974 - failure to pay cess on due dates during the period from April, 2002 to June, 2003 - Held that - Section 15(4) does not provide for payment of interest. Therefore, in the absence of any substantive provision in the Oil Industry (Development) Act, 1974, which obliges the respondent to pay interest on delayed payment of cess, the Tribunal has rightly dismiss....... + More

  • 2018 (6) TMI 1423

    Maintainability of petition - an appeal remedy was available - non compliance of the statutory requirement under Section 35F of the Central Excise Act, 1944 - Held that - The matter involves a commercial transaction and it is not as if the petitioner was not aware of their rights. A cursory reading of the Order-in-Original dated 27.2.2009, which runs to more than 55 pages, shows that extensive search and seizure operations were conducted in the p....... + More

  • 2018 (6) TMI 1422

    Refund in cash - payment of excise duty under protest - respondent no longer undertakes any activity requiring payment of excise duty - Held that - In view of the fact that respondent no longer undertakes any activity requiring payment of excise duty, therefore the Tribunal took a view that no useful purpose would be served by allowing recrediting into the Modvat credit account - appeal dismissed........ + More

  • 2018 (6) TMI 1351

    CENVAT Credit - effect of amendment - supply of goods to SEZ - Amendment of Rule 6(6)(i) of Cenvat Credit Rules, 2004, amended in the year 2008 - whether amendment have retrospective or prospective effect? - Held that - The issue is covered by the decision of the cognate bench of this Court in the case of Commissioner of C. Ex. & S.T., Bangalore vs- Fosroc Chemicals (India) Pvt. Ltd., 2014 (9) TMI 633 - KARNATAKA HIGH COURT in which the cogna....... + More

  • 2018 (6) TMI 1350

    Rectification of Mistake - order passed without application of mind - parallel remedy for the same cause of action - Held that - The order passed by the Tribunal cannot be sustained and has to be set aside for the reason that the Tribunal has not applied its mind and decided the appeals, but mistakenly passed a cryptic and non-speaking order in the appeals, which arose from the order dated 6-1-2004 made in Orders-in-Appeal Nos. 6 and 7/2014 (M-1)....... + More

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