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Central Excise - High Court - Case Laws

Showing 61 to 80 of 8972 Records

  • 2018 (3) TMI 1329

    Refund claim - finalization of provisional assessment - relevant date - doctrine of unjust enrichment - Whether the 2nd respondent was right in holding that the doctrine of unjust enrichment was not applicable to any claim for refund of duty consequential to finalization of provisional assessment for any period prior to 25.06.99, as the refund claim in the subject case was consequent to finalization of Provisional Assessment on 30.10.2000 for the....... + More


  • 2018 (3) TMI 1239

    Writ of Certiorarified mandamus to call for the records comprising communication dated 26.02.2018 - case of petitioner is that since the petitioner was not provided with the Order in Original dated 23.03.2016 so far, the petitioner is not in a position to file an Appeal as against the said order - Held that - the petitioner shall give a representation to the 1st respondent seeking for a copy of the Order in Original dated 23.03.2016 today itself ....... + More


  • 2018 (3) TMI 1057

    Rejection of application for Settlement Commission - maintainability of petition - section 32(O)(1)(i) of the Central Excise Act, 1944 - The Customs and Central Excise Settlement Commission by the impugned order dated 23. 12. 2015 rejected the application holding that it had no jurisdiction to entertain the application as it was barred under section 32(O)(1)(i) of the 1944 Act. - Held that - It is not necessary to consider whether it can be said ....... + More


  • 2018 (3) TMI 1056

    Clandestine removal - Penalty - Admissibility of statement - Whether the Tribunal was correct in allowing the appeals of the assessee, solely by holding that there is no Sufficient corroborative evidence to statement tendered by partner of assessee, even when Statement tendered by Central Excise Officer is admissible before court of law as piece of evidence and thereby deleting the penalty of ₹ 2,00,000/-? - Held that - the controversy invo....... + More


  • 2018 (3) TMI 1055

    Clearance of MS Specials to the water supply projects - benefit of N/N. 47/2002-CE dated 06.09.2002 & N/N. 6/2006-CE dated 01.03.2006 - Whether the ld. CESTAT was right in law in setting aside the demand determined on the basis of non-fulfillment of the conditions of exemption Notification No.47/2002-CE dated 06.09.2002 & Notification No.6/2006-CE dated 01.03.2006 for the clearance of finished goods i.e. MS Specials to the water supply pr....... + More


  • 2018 (3) TMI 852

    Manufacture or service - catering services, according to the Revenue, amount to manufacture of edible preparation and supply of food preparation/materials to various airlines, served on board of aircrafts - Held that - A party should not be left guessing nor a higher court speculating as to whether the tribunal decided the matter by holding that the activity amounts to manufacture and yet not sustained the demand in terms of the adjudication orde....... + More


  • 2018 (3) TMI 851

    Refund claim - Held that - the order passed by the Tribunal is wholly correct in so far as it has recorded reasons that the two orders were passed by the Commissioner (Appeals) in cross appeals arising from a single order- in-original passed by the adjudicating authority and further that two orders of the Commissioner (Appeals) were apparently conflicting - appeal dismissed........ + More


  • 2018 (3) TMI 850

    Enhancement of punishment imposed on the respondents / accused - main point raised by the learned Special Public Prosecutor for Central Excise appearing for the petitioner/complainant is that the Trial Court had committed an error by imposing a lesser sentence of imprisonment i.e., till the raising of the Court, without following the mandatory provisions of Section 9(1)(d)(i) of the Central Excise Act, 1944. - Held that - It is seen that the Tria....... + More


  • 2018 (3) TMI 767

    Maintainability of petition - alternative remedy - power of review - Whether the decisions of this Court in M/s. RESOLUTE ELECTRONICS PVT. LTD. V/s. UNION OF INDIA 2015 (319) ELT 51 (AP) and STAR ENTERPRISES V/s. JOINT COMMISSIONER, GUNTUR , 2015 (4) TMI 40 - ANDHRA PRADESH HIGH COURT require reconsideration? - Held that - the Constitutional power of judicial review vesting in this Court under Article 226 cannot be whittled down or be made subjec....... + More


  • 2018 (3) TMI 695

    Effect of the order of CESTAT - Held that - Once the effect of this order is that the tribunal s direction is upheld, then, all that remains is giving effect to the order of the CESTAT - writ petition is disposed of by directing the respondents to give effect to the order of the CESTAT as expeditiously as possible and in any event within a period of two months from the date of receipt of a copy of this order - petition disposed off........ + More


  • 2018 (3) TMI 694

    Whether the judgment and order of the Appellate Tribunal is perverse inasmuch as though a specific submission was made on the issue of Rule 25 of the Central Excise Rules, 2002 and on the issue of increase of penalty by the Adjudicating Authority by issuing a Corrigendum before the Appellate Tribunal, the same has not been dealt with by the Appellate Tribunal? - Held that - In the Appeal before this Court, we do not have benefit of the reasons re....... + More


  • 2018 (3) TMI 627

    Refund claim - unjust enrichment - Whether the doctrine of unjust enrichment in Section 11B of the Act is applicable to the facts of the case, having regard to the fact that the amount in dispute charged as excise duty in the debit side of profit and loss account constituted cost of manufacture and absorbed by sale vale depicted in credit side of that account? - matter was referred to Third Member. - Held that - The third Member has noted that a ....... + More


  • 2018 (3) TMI 626

    Default in monthly payment of duty - Department denied CENVAT credit for the period November 2012 to December 2013 only for the reason that the assessee defaulted in payment of duty from October 2012 onwards and as the said default continued for more than 30 days, they are not eligible to utilize the disputed CENVAT credit as per the provisions of Rule 8(3A) of the Rules 2002. - Held that - it was admitted by the Department that the assessee is l....... + More


  • 2018 (3) TMI 625

    Finalisation of Provisional assessment - appellant s contention is that the show cause notice was with respect to two separate block periods of 6 months each and the provisional assessment has to be carried out for that block period setting off the gains against the losses - Held that - since the returns have to be filed after the last date of a particular month and the duties with respect to that month have to be paid before the 5th or 7th of th....... + More


  • 2018 (3) TMI 454

    Condonation of delay - Section 37C of the Central Excise Act, 1944 - whether service can be said to be valid or not and relevance of answer to this question, insofar as prayer for condonation of delay is concerned, arise for adjudication in this appeal? - Held that - merely because proper steps were taken to complete service in terms of Section 37C, that by itself will not be sufficient to reject the prayer for condonation of delay. It will have ....... + More


  • 2018 (3) TMI 411

    Evasion of tax - prosecution case is that A4 and A5 having obtained permission from the Deputy Commissioner, Central Excise, Guntur for destruction of two autoconers, indeed, did not do so, but they, with the conspiracy of A1 to A3, fabricated record of destruction in their premises and sold the two autoconers to M/s.SJSML for ₹ 50 lakhs - Whether there are merits in this Criminal Petition to quash the proceedings in C.C.No.29 of 2006? - He....... + More


  • 2018 (3) TMI 350

    Validity of assessment order - main activity, according to the petitioner, is the supply and installation of goods purchased from the vendor by integrating such goods to the need of such customer - Held that - The power of the Commissioner would depend upon the factual situation. In that sense, without adverting to the factual situation, the Commissioner could not have exercised the power. That means the Commissioner had erred in exercising the j....... + More


  • 2018 (3) TMI 184

    CENVAT credit - inputs/capital goods - denial on the ground that the same have been used in the manufacture of final products which were wholly exempted from duty in terms of N/N. 115/75 - Held that - the Commissioner has not recorded a finding of fact that the entire exercise was revenue neutral. No reasons have been assigned by the CESTAT for coming to the conclusion that entire exercise was revenue neutral - There is complete absence of findin....... + More


  • 2018 (3) TMI 183

    Attachment of immovable property - recovery of dues of lessee - whether the department can seek recovery of the dues of Harshwardhan Exports through sale of the property of the petitioner? - proviso to subsection (1) of Section 11 of the Central Excise Act as well as on subclause (ii) of clause( c) of subsection (1) of section 142 of the Customs Act. - Held that - invocation of the said provisions by the department is defective. The central excis....... + More


  • 2018 (3) TMI 104

    Recovery proceedings through garnishee proceedings - Rule 8(3A) of the Central Excise Rules, 2002 - Held that - this Court is of the opinion that the petitioner- Company, ought to have kept the lis alive by filing the regular appeal before the Tribunal u/s.35 B of the Central Excise Act, 1944 against the impugned order passed by the first appellate authority namely, learned Commissioner of Central Excise (Appeals), Mysore - Petition disposed off........ + More


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