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Central Excise - High Court - Case Laws

Showing 81 to 100 of 9073 Records

  • 2018 (5) TMI 213

    Adjudication of Show cause notice - Input tax credit on 40 services - Matter is pending before SC in relation to 3 services out of 40 services in question - Adjudicating authority put the entire matter in the call book in view the circular dated 14.12.1995 - Held that - the respondents shall adjudicate the impugned show cause notice dated 08.02.2012 in respect of the said 37 services. We record Mr. Bansal s statement that the petitioner will not ....... + More


  • 2018 (5) TMI 212

    CENVAT credit - input service - outdoor catering services - Held that - the Tribunal, following the decision of this Court in case of Commr. Of C. Ex., AhmedabadI v. Ferromatik Milacron India Ltd. 2010 (4) TMI 649 - GUJARAT HIGH COURT , held in favor of the respondent, holding that Tribunal was justified in holding that the service tax paid on outdoor catering services by the canteen located in the respondent s manufacturing premises has to be co....... + More


  • 2018 (5) TMI 211

    Pre-deposit - the Tribunal granted stay on condition that the appellant deposits an additional amount of ₹ 1.60 crores - Held that - The appellant was asked to deposit an additional amount of ₹ 1.60 crores, only on account of factual finding that the petitioner has raised invoices and bills on the recipients of the service, for payment of the service tax also. The fact that the appellant was not able to recover money from the service ....... + More


  • 2018 (5) TMI 110

    Whether the omission of Section 3A of the Central Excise Act, 1944 by Section 121 of Finance Act, 2001, without any saving clause would affect the proceedings in respect of which decision has already been taken prior to the date of omission? - respondents raised preliminary objection that the amount involved is covered by the circular. - Held that - the issues are answered in favour of the department but looking to the fact that the tax amount in....... + More


  • 2018 (5) TMI 109

    Levy of duty - M.S. Ingots/billets - Section 3 of the Central Excise Act, 1944 read with Notification No. 30/97-C.E. (N.T.), dated 1-8-1997 - Held that - From the perusal of Section 38A(c) it is evident that it shall not affect right, privilege, obligation or liability acquired, accrued or incurred under any rule, notification or order so amended or repealed, superseded or rescinded. - Admittedly, the liability in the instant case pertains to the....... + More


  • 2018 (5) TMI 25

    Refund of unutilized CENVAT credit - suspension of manufacturing operations - Whether on facts and in the circumstances of the case, the Tribunal is justified in allowing the appeal of respondent holding that the judgment of this Court in the case of Union of India vs. Slovak India Trading Co. Pvt. Ltd. 2006 (7) TMI 9 - KARNATAKA HIGH COURT , would apply to the facts and circumstances? - Held that - the Division Bench of this Court in the said ca....... + More


  • 2018 (5) TMI 15

    Reclassification of goods - perfumes containing spirit - Held that - this is a fit case where the matter has to be remanded to the 2nd respondent for fresh consideration since not only in the case of the assessee s sister concern, their claim has been accepted, but in the assessee s own case for the subsequent clearances, the stand taken by the assessee has been accepted - petitionallowed by way of remand........ + More


  • 2018 (4) TMI 1498

    Condonation of delay in filing appeal - whether the Commissioner has no power to condone the delay beyond the period of 30 days in terms of Section 35(1) of the Central Excise Act, 1944, which provides for a period of 60 days for filing an Appeal? - Held that - since the impugned adjudication order suffers from illegality, the delay deserves to be condoned by this Court in exercise of the extraordinary jurisdiction under Article 226 of the Consti....... + More


  • 2018 (4) TMI 1497

    CENVAT credit - duty paid under protest - Whether the learned CESTAT was correct and justified in ignoring that the amount of ₹ 3,53,171/- besides having paid through PLA was also debited from CENVAT credit? - Whether the learned CESTAT was justified and correct in holding that the payment of the same duty paid out of PLA from the payment of ₹ 4 lac per treasury challan TR-6 under protest is without any indicate of protest from PLA ex....... + More


  • 2018 (4) TMI 1391

    Whether the conditions prescribed for availing the benefits of N/N. 9/99 not being fulfilled can it be held that the appellant or the assessee was availing the benefit of the N/N. 9/99? - Held that - there are findings of fact recorded against the assessee and even otherwise the assessee had availed benefits under the N/N. 9 of 1999 for a part of the year and it was not open to him to switch over to another notification - conclusion drawn by the ....... + More


  • 2018 (4) TMI 1317

    Validity of SCN - time limitation - suppression of facts - Whether a demand cum SCN can not be issued within a period of five years from the relevant date as per the provisions contained under the proviso to section 11A(1) of the erstwhile Central Excise Act, 1944, when the party has suppressed the material fact of production and clearance of excisable goods from the department with an intent to evade payment of Central Excise duty? - Held that -....... + More


  • 2018 (4) TMI 1233

    Cash Refund of unutilized CENVAT credit - closure of factory and surrendered registration certificate - Section 11B of CEA - the view taken by the Division Bench of this Court in the case of the COMMISSIONER OF C. EX., NASIK Versus JAIN VANGUARD POLYBUTLENE LTD. 2010 (6) TMI 171 - BOMBAY HIGH COURT , not agreed upon, where it was held that revenue cannot be allowed to take different view when question raised identical to previous case. - - It wil....... + More


  • 2018 (4) TMI 1165

    Refund claim of excess credit reversed - Rule 6(3)(ii) of Cenvat Credit Rules, 2004 - Restoration of appeal before tribunal - Whether the Appellate Tribunal is justified in rejecting the refund claim on the ground that the Appellants have correctly reversed cenvat credit in terms of Rule 6(3)(ii) of Cenvat Credit Rules, 2004 inspite of the fact that the Appellants had never opted for any option provided in the rule and followed the procedure pres....... + More


  • 2018 (4) TMI 1164

    Maintainability of appeal - Non-compliance of pre-deposit - Whether in the facts and circumstances of the case, an order of the Commissioner (Appeals) dismissing an appeal for non-compliance of pre-deposit order is an appealable order in terms of Section 86 of the Finance Act, 1994? - Held that - Material on record discloses that the appeal preferred by the appellant was taken up for final disposal by CESTAT on 09.02.2017. On the said date, due t....... + More


  • 2018 (4) TMI 1046

    CENVAT credit - Reversal of credit on capital goods - lease back of goods - contemporaneous leasing back through rental agreement - whether the leasing back amounts to removal of capital goods from the factory premises of the petitioner or not? - Rule 3(5) of the CCR - Held that - In any adjudicatory process, the authority has a duty to deal with every material and relevant contention raised by the disputant. This alone will ensure that decision-....... + More


  • 2018 (4) TMI 1031

    Refund of excess duty paid - duty paid under protest - time limitation - Section 11B of the Central Excise Act - whether the appellant was entitled to refund of excise duty paid from 1st April, 1989 to the end of February, 1994? - Held that - No doubt, if the appellant claims refund under Section 11B of the Central Excise Act, the burden to establish such claim shall be upon the appellant, who has to lead evidence to the satisfaction of the autho....... + More


  • 2018 (4) TMI 1030

    Maintainability of application before Settlement Commission - Clandestine removal - parallel invoices - only contention of petitioner is that the Settlement Commission in this case completely bypassed the mandatory requirements stipulated in law and entertained the application - Principles of Natural Justice - Held that - It is evident from the communication, copy of which is at Exhibit C at page 80 dated 7th January, 2005 that this Commissionera....... + More


  • 2018 (4) TMI 1029

    Reversal of CENVAT credit - Rule 11(2) of Cenvat Credit Rules, 2004 - Assessee availed SSI exemption under N/N. 8/2003-C.E., dated 01.03.2003 - case of Revenue is that though the assessee had availed the SSI exemption, it had failed to pay the amount of duty under Rule 11(2) of CCR, 2004, equivalent to Cenvat credit availed by them on inputs and finished goods lying in stock as on 31.03.2005 and 31.03.2006 - whether the demand of duty equivalent ....... + More


  • 2018 (4) TMI 959

    Whether the Customs Excise & Service Tax Appellate Tribunal, Allahabad is correct in setting aside the order in original dated 12.11.2010 and the order in appeal dated 29.09.2011 on the basis of Circular No.964/07/2012-CX dated 02.04.2012.? - Held that - On being confronted, learned counsel for the respondents could not satisfy the Court nor sustain the impugned order in view of this ground of challenge, therefore, in this view of the matter,....... + More


  • 2018 (4) TMI 958

    Writ of Mandamus - adjustment of tax already paid under correct accounting code, or refund of the tax paid inadvertently by the petitioner forthwith, along with interest paid therein - Held that - Mr. Jetly, on instructions from the Commissioner of Goods and Service Tax and Central Excise-respondent No.5 states that within one week from today, the necessary action will be taken and the amount would be refunded to the petitioner. The process in th....... + More


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