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  • 2018 (10) TMI 266

    Clandestine removal - Remand of the case - power of Tribunal to remand the case - evasion of duty - evidence available on record not discussed with - admissibility of statements available on record as evidence. - Whether the Tribunal has committed an error of law by remitting the matter back to the Commissioner for de novo inquiry on the issue concerning evasion of duty amounting to ₹ 9,94,65,997/- without discussion of evidence available o....... + More

  • 2018 (10) TMI 212

    Principles of Natural Justice - non-speaking order - Whether in the facts and circumstances of the case and in law, is the order of the Tribunal is in breach of principle of natural justice inasmuch as it does not deal with Appellant s appeal in respect of penalty and yet dismissed it for reason for having confirmed the duty demand and penalty in the case of partnership firm in which the Appellant is a partner? - Held that - The impugned order da....... + More

  • 2018 (10) TMI 83

    SSI Exemption - case of appellant is that their clearances, even as per the amount mentioned in the show cause notice is only ₹ 23,82,886/-, which is well below the threshold limit - Benefit of the N/N. 8/98-Central Excise dated 02.06.1998 - burden to prove - Held that - The exemption notification should be interpreted strictly and the burden of proving the applicability would be on the assessee to show that his case comes within the parame....... + More

  • 2018 (10) TMI 26

    Rebate of duty - export/deemed export of goods - goods were removed, cleared and sold for the units located in SEZ which are deemed to be exports under AREs 1 Rules - validity of SCN. - Held that - A bare perusal of the impugned order shows the utter confusion of the Respondent-Revisional authority when he seeks to quote Rule 19 in para-8 of the order, he actually quotes Rule 18 but in para-8.1, when he seeks to quote Rule 18, he actually quotes ....... + More

  • 2018 (10) TMI 25

    Extended period of limitation - SSI Exemption - use of brand name - N/N. 1/93 - bone of contention raised by the assessee is on the ground that extended period of limitation could not have been invoked in their case - Suppression of facts. - Held that - Admittedly, in the instant case, the assessee was using the brand name of a different entity and presumed to have full knowledge that they are not entitled to the benefit of the exemption notifica....... + More

  • 2018 (10) TMI 24

    Refund claim - unjust enrichment - Tribunal not considered the Appellants submissions with regard to the CA certificate in support of its claim - principles of Natural Justice. - Held that - The impugned order does not deal with the Appellant s contention that the burden stands discharged by virtue of the Chartered Accountant s certificate. The impugned order of the Tribunal merely relied upon decisions of its coordinate benches to conclude that ....... + More

  • 2018 (10) TMI 23

    Restoration of appeal - Appeal was dismissed for non-appearance - both the Official Liquidator as well as the appellant herein were not represented by counsel - company under winding up proceedings - Whether the impugned order of the Tribunal is bad in law for departing from the following principles (i) by virtue of Article 141 of The Constitution of India, the issue must be decided strictly in accordance with law laid down by the Supreme Court, ....... + More

  • 2018 (10) TMI 22

    Refund claim - unjust enrichment - Whether in the facts and circumstances of the case and in law was the Tribunal correct in holding that payment of duty by the assessee during the period 1988 to 1990 was provisional under Rule 9B of the erstwhile Central Excise Rules, 1944 and therefore, no question of unjust enrichment can arise? - Held that - No fault can be found with the impugned order of the Tribunal holding that the assessment during the p....... + More

  • 2018 (10) TMI 21

    Maintainability of appeal - Section 35G of CEA - Scope of SCN - Valuation - IC Engines and parts thereof which are captively consumed - Rule 6(b)(ii) of the erstwhile Central Excise (Valuation) Rules 1975 applied - Revenue objected on the ground Rule 6(b)(ii) of the Valuation Rules has not been properly applied, as various expenses which need to be included are not included to arrive at the cost of production of I.C. Engines and parts thereof - R....... + More

  • 2018 (10) TMI 20

    Clandestine removal - substantial question of law - demand on the basis of assumptions and presumptions - Held that - No substantial question of law arises under Sec. 35-G of the Central Excise Act - The findings of fact recorded by the learned Tribu....... + More

  • 2018 (9) TMI 1582

    Violation / breach of Rule 8(3A) of the Central Excise Rules, 2002 - vires of Rule 8(3A) of the Central Excise Rules, 2002 - Whether the Tribunal committed substantial error of law by allowing Respondent s appeal without examining the case on merit in spite of charge made out in the notice emphasizing contravention of the provisions of Rule 8(3A) of Central Excise Rules, 2002? - Held that - Once the provision has been declared ultra vires by any ....... + More

  • 2018 (9) TMI 1581

    Condonation of delay of 1233 days in filing the Tax Appeal - Compliance with pre-deposit duly made - Held that - The valuable statutory right of appeal would be lost to the assessee even after fulfilling the condition of predeposit; if the appeal is not heard on merits. It is true that this does not mean that the appeal should have been filed before the Tribunal after a long delay without explanation. However, the assessee has tried to explain th....... + More

  • 2018 (9) TMI 1580

    CENVAT credit - inputs - Whether adverse inference could have been drawn by the Appellate Tribunal against the appellant for denying Cenvat credit of ₹ 5,89,667/in respect of 12 invoices when the appellant has received duty paid inputs under 4,686 invoices during the period in question involving Cenvat credit of ₹ 27,32,17,300/for which no dispute at all been raised by the Revenue; and similar dispute raised by the Revenue for 76 invo....... + More

  • 2018 (9) TMI 1579

    Validity of Rule 96ZO of the Central Excise Rules, 1994 - Imposition of penalty - Whether the Tribunal was correct in holding that Rule 96ZO of the Central Excise Rules, 1994 as ultra vires and holding that the penalty is not imposable on respondent, when the Rule 96ZO has been formulated under Section 37 of the Central Excise Act, 1044 vide N/N. 33/97-CE(NT) dated 01.08.1997, when as per the Section 37(4)(a) of the Central Excise Act, the Govern....... + More

  • 2018 (9) TMI 1440

    CENVAT Credit - Capital goods - availment of 50% credit in subsequent year - Whether in the facts and circumstances of case and in law, the Tribunal ought to have held that the Cenvat Credit on 50% value of CI Moulds is available in the subsequent Financial Year under Rule 4(2) (b) of the Cenvat Credit Rules 2002? - Whether in the facts and circumstances of the case and in law, the Tribunal was justified in holding that the amendment made to Rule....... + More

  • 2018 (9) TMI 1439

    CENVAT Credit - restriction on credit of duty paid availing the benefit of notification no 1 of 2011 - duty paid on import of coal - assessee claimed the duty paid at concessional rate cannot cannot be treated as duty of excise perse - proviso to rule 3(1) of CENVAT credit Rules, 2004 - Held that - It is not in dispute that the assessee has availed of the benefit of exemption notification 1 of 2011 and also the benefits under Sr.No.67 and 128 of ....... + More

  • 2018 (9) TMI 1438

    CENVAT credit - input services - GTA service - place of removal - recovery of CENVAT credit with Interest and penalty - Held that - Though a plea was taken by the assessee in his reply that by issue of N/N. 2014-CE(NT) dated 11/07/2014, sub-rule (qa) has been inserted in Rule 2 of Cenvat Credit Rules 2004 incorporating the definition of place of removal, the Cenvat credit on outward freight was stopped w.e.f. 11/07/2014. This defense by the asses....... + More

  • 2018 (9) TMI 1437

    Maintainability of appeal - alternate remedy of appeal before Supreme Court - Section 35L(b) of the Central Excise Act, 1944 - Held that - As per Section 35L(b) of the Central Excise Act, 1944, any order passed by the Appellate Tribunal relating, to among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment, the appeal lies before the Hon ble Supreme....... + More

  • 2018 (9) TMI 1436

    CENVAT credit - credit was reversed now seeks to avail suo-moto credit - Department opined that once the assessee pays back the duty of excise and that in the instant CENVAT credit availed on SKO, the proper course is to seek refund claim under Section 11B of the Central Excise Act and therefore, taking suo-motu recredit of the duty reversed appears to be incorrect - whether the assessee was entitled to suo-motu avail credit of central excise dut....... + More

  • 2018 (9) TMI 1435

    Time Limitation for filing refund claim - Section 11B of CEA - whether the Revenue could have denied the claim made by the assessee as being barred by limitation? - Held that - The Court granted a declaratory relief in favour of the assessee holding that the assessee is not liable to pay excise duty for the betel nut powder known as supari . The assessee also sought for a consequential relief before the Writ Court to forbear the respondents from ....... + More

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