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Central Excise - High Court - Case Laws

Showing 41 to 60 of 9073 Records

  • 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


  • 2018 (6) TMI 1252

    Maintainability of appeal - refund of unutilized CENVAT Credit - tribunal remanded back the matter to examine the facts - appellant-Revenue submits that the present appeal may be dismissed as this case is covered by the decision of this Court in COMMISSIONER OF SERVICE TAX & ANOTHER VS- MISYS SOFTWARE SOLUTIONS (INDIA) PVT. LTD., & OTHERS 2018 (6) TMI 1202 - KARNATAKA HIGH COURT , where Division Bench of this Court in the case of Principa....... + More


  • 2018 (6) TMI 1214

    Maintainability of appeal - appellant-Revenue submits that the present appeal may be dismissed as this case is covered by the decision of this Court in COMMISSIONER OF SERVICE TAX & ANOTHER VS- MISYS SOFTWARE SOLUTIONS (INDIA) PVT. LTD., & OTHERS 2018 (6) TMI 1202 - KARNATAKA HIGH COURT , where Division Bench of this Court in the case of Principal Commissioner of S.T., Bangalore V/s. Broadcom India Research Pvt. Ltd., 2016 (6) TMI 877 - K....... + More


  • 2018 (6) TMI 1145

    Principles of Natural Justice - Ext.P11 order is though appealable in terms of the Finance Act, 1994, the petitioner challenges Ext.P11 order in this writ petition under Article 226 of the Constitution of India on the ground that the same is vitiated for non compliance of the principles of natural justice - Held that - In Ext.P10 explanation, the petitioner specifically sought for an opportunity of hearing. In so far as the petitioner sought spec....... + More


  • 2018 (6) TMI 1075

    Duty evasion - goods purchased through unaccounted sources - It is also the contention of the petitioner that the Commissioner (Investigation) appointed under Settlement Commission has submitted a report on 28.11.2005 and the Settlement Commission has totally ignored the same - Held that - The observation made by the Settlement Commission in paragraph 8 of the impugned proceedings dated 16.09.2009 is set aside, as controverted by the learned Coun....... + More


  • 2018 (6) TMI 998

    Annual Capacity based production - The Department s main grievance appears to be that the communication which the manufacturer challenged was not an order which is appealable and the fixation of annual production capacity was not challenged by him - Whether in the facts and circumstances of the case, the Tribunal was justified in entertaining an appeal against the letter of the Deputy Commissioner dated 27.02.2001 which is not an appealable order....... + More


  • 2018 (6) TMI 997

    Rectification of Mistake application - Application for condonation of delay was filed. This application was dismissed by the Tribunal by an order dated 16.09.2005 holding that proper explanation for delay has not been given. This order was passed in absence of the representatives of the company - Held that - The appellants could have at least brought these facts to the notice of this Court for out of turn hearing. No such attempt was made. After ....... + More


  • 2018 (6) TMI 996

    Penalty - duty paid before issuance of SCN - Whether penalty was liable to be imposed on the assessee in case where duty had been deposited by the assessee before issue of show cause notice? - Held that - Payment of duty before issuance of show cause notice however carries an important connotation of the assessee not contesting the liability. Mere depositing the amount does not amount to payment of duty. Payment of duty would arise when the liabi....... + More


  • 2018 (6) TMI 995

    Maintainability of appeal - Question of Fact involved - Benefit of N/N. 40/1995, dated 16.03.1995 - Held that - When it is the clear and categorical finding of those authorities that the Deputy Chief Chemist has not tested the samples and that he has given his opinion only based on the letter addressed by the Revenue, such factual findings rendered by those authorities which culminated in rejecting the case of the Revenue, do not warrant interfer....... + More


  • 2018 (6) TMI 435

    CENVAT credit - duty paying documents - improper document (Debit notes) - Documents do not carry necessary details - Whether Central CENVAT Credit can be allowed on the basis of a document which does not carry required details as are provided under Rule 9(1) of CCR 2004? - Held that - All the particulars as required under Rule 9(2) of Cenvat Credit Rules are undisputedly appearing on the debit note. Therefore the debit note is at par with the doc....... + More


  • 2018 (6) TMI 249

    Requirement of Additional pre-deposit on second appeal - Section 35F of the CEA 1944 - whether as per Section 35F of the CEA 1944, the petitioner-assessee on filing of second appeal before the CESTST is required to make an additional pre-deposit of 10% of the duty and penalty in dispute, over and above 7.5% pre-deposit made for filing of first appeal before the Commissioner (Appeals)? - Held that - It is clear that a graded scale of pre-deposit h....... + More


  • 2018 (6) TMI 79

    Manpower Recruitment Agency Service - principles of natural justice denied - submissions not noted by Appellant Authority - Held that - The Appellate Tribunal has not even bothered to record the gist of submissions made before it. The findings recorded are cryptic. The Appellate Tribunal has not adverted to the findings recorded by the first appellate authority - the Appellate Tribunal has failed to perform its duty. - Appeal restored to the file....... + More


  • 2018 (6) TMI 43

    Cenvat Credit wrongly availed - Demand of Interest and penalty - reversal of ineligible credit on being pointed out, prior to its utilization - Rule 6 of CCR - Held that - Since the credit had been reversed by the respondent prior to its utilisation, the Tribunal rightly held the demand of interest unsustainable. - Penalty - intent to evade duty - Held that - since there was no intention to evade payment of duty on the part of the respondent, the....... + More


  • 2018 (5) TMI 1670

    Principles of Natural Justice denied - Non independent application of mind - various contentions raised were not dealt with - retracted statements - clandestine manufacture and removal of tobacco/gutkha without payment of central excise duty and education cess - Whether the appellant is right that the order passed by the CESTAT is contrary to law as it does not examine and discuss the contentions and issues of facts and law as raised and had aris....... + More


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