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Central Excise - High Court - Case Laws

Showing 41 to 60 of 8972 Records

  • 2018 (4) TMI 475

    Condonation of delay in filing appeal - power of Commissioner (Appeal) to condone delay - Section 35(1) of the Central Excise Act, 1944 - Held that - the Appellate Authority can condone the delay up to 30 days at the most. Therefore, if the appeal is not filed beyond 90 days, the Appellate Authority has no jurisdiction to condone the delay - In the instant case, the petitioner has received the copy of order of appeal on 31.01.2013 and he filed ap....... + More


  • 2018 (4) TMI 416

    Utilization of accumulated CENVAT credit for the payment of service tax - recipient of service - GTA service - amendment of Rule 2(p) of CCR 2004 vide N/N. 8/2006-CE(NT) dated 19.04.2006 - April 2007 to March 2008 - Held that - the judgment of the Larger Bench of the Tribunal, referred in the impugned order, concerns a prior period, namely, 1st January, 2005 to 31st March, 2006 - the Tribunal could have examined the matter in the light of the fac....... + More


  • 2018 (4) TMI 375

    Maintainability of appeal - Jurisdiction - High Court - whether in relation to Union Territory of Daman & Diu and Dadra & Nagar Haveli, the jurisdiction would be of High Court of Bombay? - Held that - The entire cause of action has arisen within the territorial limits of the Bombay High Court - it is this Court alone which can be approached by the Revenue or it is the West Zonal Bench of CESTAT at Mumbai alone, which would be able to deal....... + More


  • 2018 (4) TMI 293

    Clandestine manufacture and removal - confiscation - penalty - Held that - On both occasions, at the first stage, as well as on remand, accepting the contention of the assessee M/s. Southern Press Tools, Coimbatore, the Tribunal has arrived at a categorical finding that there is no manufacturing activity and accordingly, allowed the appeals filed by the dealers - appeal dismissed - decided against Revenue........ + More


  • 2018 (4) TMI 225

    Restoration of appeal - delay in filing of appeal of more than 22 years - power of Tribunal to condone the same - failure to make pre-deposit - Whether, the impugned order is passed in violation of the statutory right of the Appellant to contest the appeal as provided under Central Excise Act 1944? - Held that - There is no doubt, as is evident from the record that the delay in filing the application for restoration of appeal is about 22 years. T....... + More


  • 2018 (4) TMI 108

    Unjust enrichment - refund of duty - finalization of provisional assessment - Section 11B of Central Excise Act, 1944 - case of Revenue is that since the duty element was passed on to their customers, the appellant/Assessee has no hold to claim the excess duty - Held that - the decision in the case of Commissioner of Central Excise Chennai Versus M/s. Dollar Company Pvt. Ltd. 2015 (2) TMI 346 - MADRAS HIGH COURT applies to the present case, where....... + More


  • 2018 (4) TMI 69

    Refund claim - respondents have failed to pay the refund only on the ground that they intend filing an appeal - Held that - mere filing of appeal would not justify withholding the refund. However, with a view to enabling the respondents to obtain a stay against the payment of refund in accordance with law - respondents shall pay the refund........ + More


  • 2018 (4) TMI 68

    Principles of Natural Justice - According to the petitioners, along with the SCN, the authority had not provided copies of the relied upon documents - Held that - Even though the documents must be concerning the petitioners and seized from their custody, in absence of any proof suggesting that they had copies of such documents within their possession, the adjudicating authority could not have passed the order without supplying copies thereof to t....... + More


  • 2018 (3) TMI 1551

    Principles of Natural Justice - ex-parte order - The Tribunal specifically queried but the appellant did not reply as to why the show cause notice was not responded to or why there was absence for personal hearing; both of which were admitted - Held that - in the instant case the assessee cannot be termed to have acted with diligence. The assessee did not respond to the show-cause, failed to appear for personal hearing and challenged the order on....... + More


  • 2018 (3) TMI 1488

    CENVAT credit - inputs/capital goods - welding electrodes - Whether in the facts and circumstances of the case credit of excise duty paid on welding electrodes is eligible to be taken as inputs and/or capital goods, under the Cenvat Rules in respect of its use in repair and maintenance of capital goods and also installation of new machines used in the factory for manufacture of excisable final products? - Held that - it will be necessary to refer....... + More


  • 2018 (3) TMI 1487

    Classification of goods - Kashyog Oil and Keshyog Herbal Powder Hair Wash/Shampoo - whether these impugned goods should be classified either as Ayurvedic medicine or cosmetic / toilet preparation? - whether or not the processes undertaken by GTM will amount to manufacture? - Held that - The learned Tribunal relying on the decision of Himtaj Ayurvedic Udyog Kendra V/s. Commissioner of Central Excise Allahabad, 2001 (12) TMI 250 - CEGAT, NEW DELHI ....... + More


  • 2018 (3) TMI 1486

    Appeal admitted for hearing on substantial questions of law - Also heard on interim relief - As an interim measure, we direct that until further orders, no coercive steps be taken against the appellant for recovery of the amount........ + More


  • 2018 (3) TMI 1427

    Compliance with pre-deposit - Section 35F of the Central Excise Act, 1944 - Held that - In the matter of Suvidha Signs Studios Pvt. Ltd. v. Union of India 2016 (5) TMI 85 - DELHI HIGH COURT the petitioner therein failed to comply with the statutory mandatory requirement of depositing the 7.5% of the demand of duty and penalty and therefore, the appeal of the petitioner therein was dismissed. - Similar is the view taken in the matter of Pioneer Co....... + More


  • 2018 (3) TMI 1426

    Non levy of penalty - section 80 of the Finance Act, 1994 - non-payment of tax for ignorance of law - Held that - the appellant was under bonafide beleif regarding rate of service tax - the adjudicating authority was correct in coming to the conclusion that penalty, in these kind of matters wherein question of interpretation involved, does not arise and invoking the provisions of Section 80 is very correct and needs to be appreciated - appeal dis....... + More


  • 2018 (3) TMI 1425

    Pre-deposit - amendment to section 35 of the Central Excise Act - Held that - considering the difficulties shown, we extend the time for depositing the amount as directed by the CESTAT - We extend the time to deposit the amount as directed by the CESTAT under the impugned order by six weeks from today. In case, the appellants deposit the amount within six weeks from today the order dismissing the appeals shall stand set aside - appeal disposed of....... + More


  • 2018 (3) TMI 1424

    Pre-deposit - Held that - Considering that the debate with regard to validity of rule 8(3A) of the Central Excise Rules is not yet concluded and is sub-judice before the Apex Court and further considering the fact that the present appellants have deposited the defaulted amount in cash with interest after the impugned orders are passed, the impugned order is set aside - The CESTAT shall hear the appeals on their own merits filed by the present app....... + More


  • 2018 (3) TMI 1423

    Interest - relevant date for calculation of interest - contention of the appellant is that appellant would be liable to pay interest after the order is passed in Original by the authority pursuant to the order of remand and not from the date the order in Original passed before remand - Held that - Only because in the order of remand, the Tribunal did not record the words set aside the order of adjudicating authority , that would not mean that whi....... + More


  • 2018 (3) TMI 1383

    Whether Hon ble Tribunal is correct in concluding that Rule 5 will not be applicable when there is change in the parameters resulting in less production when there is no specific condition in the said Rules ibid that Rule would be applicable only to enhanced or when there is no change in the parameters of the furnace? - Is not the formula following as per sub rule (3) of Rule 3 in respect of annual capacity determined basing on the production dur....... + More


  • 2018 (3) TMI 1382

    Monetary limit of appeal - Refund of ₹ 2,28,907/- - Held that - as per Circular F.No.390/Misc./163/2010-JC/Pt, Central Board of Excise & Customs fixes the monetary limit below which appeal shall not be filed in the High Court as ₹ 20,00,000/- - as the amount involved, is less that the aforesaid limit, the appeal is dismissed........ + More


  • 2018 (3) TMI 1381

    Immunity from payment of penalty - Held that - In the instant case, after being satisfied that the respondent-company had made a full and correct disclosure of the tax liability, the settlement commission decided to grant immunity from payment of penalty in excess of Rupees Ten Lakhs - Since we do not find any jurisdictional error in the order of the settlement commission so as to interfere with the same, the petition is liable to be dismissed - ....... + More


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