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  • 2018 (9) TMI 250

    Condonation of delay in filing appeal - petition was filed on 10th April 2017 i.e. admittedly within the 60 days - Held that - Apex Court in M.P. Steel Corporation Vs. Commissioner of Central Excise (Appeals) 2015 (4) TMI 849 - SUPREME COURT on an identical/similar facts arising under the Customs Act, 1962 has taken a view that even where the statute provides for a period of limitation including the extended period, yet the quasi judicial authori....... + More

  • 2018 (9) TMI 200

    CENVAT Credit alongwith Education Cess - Section 11A(1) of the Central Excise Act, 1944 - Capital Goods - it was pointed out that depreciation of capital goods availed under Section 32 of the Income Tax Act, 1961 cannot be availed as Cenvat credit and therefore, the said amount should be reversed - Rule 14 of the CCR, 2004 - extended period of limitation. - Held that - Firstly, the Revenue did not dispute the fact that the assessee is an S.S.I. a....... + More

  • 2018 (9) TMI 173

    Rectification application - rejection of rectification application on the ground that the assessee had not raised such a contention before the Tribunal, or even before the lower authorities earlier and any exercise by the Tribunal to entertain such a contention to modify the order would amount to review- a power which the Tribunal does not possess. - Held that - In the present case, judgment of the Tribunal was passed on 29th June 2015. The Appea....... + More

  • 2018 (9) TMI 172

    Condonation of delay in filing appeal - power of Commissioner (Appeals) to condone delay beyond statutory period - proviso to sub section (1) of Section 35 of the Central Excise Act, 1944 - Held that - Though reasons assigned, may appear to be sufficient, statute does not provide condonation beyond the period provided therefor. If the prayer is accepted, then it would be amounting to adding words to the enactment - there is no error in rejecting ....... + More

  • 2018 (9) TMI 88

    Revival of appeal - By the impugned order CESTAT refused to revive an appeal - irregular availment of MODVAT Credit. - Held that - The right of appeal sought to be exercised by the petitioner, is a statutory right. Such right flows out of a statute. It is available to any litigant governed by the appeal provisions in respect thereof. The petitioner herein, as a litigant, has the statutory right of appeal. Such right of appeal was sought to be put....... + More

  • 2018 (9) TMI 82

    Maintainability of appeal u/s Section 35-G (2) of the Central Excise Act, 1944 - issue involved is determination of any question having relation to the rate of duty or excise or to the value of the goods for the purpose of assessment - whether the appeal shall lie under Section 35-L or under Section 35-G of the Central Excise Act, 1944 to the High Court? - Held that - The appellant / department is permitted to withdraw this appeal and direct the ....... + More

  • 2018 (9) TMI 26

    Interpretation of Statute - Board s circular No.6/92 dated 29.5.1992 - SSI exemption - Clubbing of Turnover - no dummy units - maintainability of appeal - Held that - The real issue in this appeal is regarding interpretation of Board s circular No.6/....... + More

  • 2018 (9) TMI 25

    Time limitation for issuance of SCN - the proceedings are pending for the last more than 16 years when fresh notice for date of hearing was issued on 3.5.2017 - Section 11A (1), (4) and (11) of Central Excise Act - Held that - Judgments of different High Courts were referred to and it was summed up that delay in conclusion of proceedings pursuant to show cause notices after a long gap without proper explanation, is unlawful and arbitrary. The Cou....... + More

  • 2018 (8) TMI 1739

    Request that the petition be listed for hearing - respondents submitted that the appeal filed by the petitioner will be listed for hearing on 27.08.2018 and the same will be taken up by the Bench either on that date or any other convenient date, for hearing - petition disposed off.

  • 2018 (8) TMI 1678

    Whether on the facts and in the circumstances of the case the CESTAT was right in dismissing the appeal when the orders challenged before it have travelled beyond show cause notice and were bad in law and were passed in violation of principles of natural justice? - Whether, on the facts and in the circumstances of the case, the CESTAT was justified in holding that the benefit of deemed credit under order No.TS/36/94TRU dated 1.3.1994 will not be ....... + More

  • 2018 (8) TMI 1677

    MODVAT Credit - Whether MODVAT Credit can be availed on the inputs used in manufacture of goods exempted by virtue of Rule 57F(3) and Notification 214/86-CE dated 01.3.1986? - Whether the Customs, Excise and Service Tax Appellate Tribunal was correct in law in applying the ratio of the Larger Bench decision in M/s.Sterlite Industries Limited 2004 (12) TMI 108 - CESTAT, MUMBAI to this case? - Held that - In Kyungshin Industrial Motherson Ltd., 201....... + More

  • 2018 (8) TMI 1584

    Rectification of Mistake - Doctrine of merger - Whether the Tribunal is right in rejecting the rectification application filed by the appellant establishing the legal infirmity that Rule 9B of Central Excise Rules can no longer be pressed into service after amendment to Rule 173-B of Central Excise Rules and show cause notice under Section 11-A of the Act is mandatory and the adjudication order without issue of a notice, is a patent error on the ....... + More

  • 2018 (8) TMI 1583

    Condonation of delay of 989 days in filing appeal before Tribunal - duty was paid under protest - Classification of Imported goods. - Held that - Sufficiency of cause is certainly a matter to be considered while exercising discretion. At the same tim....... + More

  • 2018 (8) TMI 1582

    MODVAT/CENVAT credit - Rule 57Q of the Central Excise Rules - Held that - Finding that the items do not qualify as capital goods is not shown to be perverse and as such the conclusion of CESTAT and denial of MODVAT credit in relation thereto cannot be held erroneous or perverse - petition dismissed.

  • 2018 (8) TMI 1507

    Maintainability of appeal - substantial questions of law - monetary amount involved - Held that - It is made clear that dismissal of present appeal will not be taken as upholding the order passed by the Tribunal as the legal issue raised therein is left open to be considered in an appropriate case.

  • 2018 (8) TMI 1506

    Closure of case for statistical purpose - Held that - Both Mrs.Aparna Nandakumar, learned Senior Standing Counsel for the appellant and Mr.V.Sundareswaran, learned counsel for the appellant, and the learned counsel for the respondents, consented that the orders impugned in both the appeals, be set aside, and matters be remanded to CESTAT, Madras, either to dispose of the appeals filed before the Tribunal, on the basis of the decision made by the ....... + More

  • 2018 (8) TMI 1451

    CENVAT credit - service tax paid on sales commission - input service or not - The Tribunal disposed of all appeals with liberty to both sides to approach the Tribunal soon after the verdict of the Hon ble High Court in the pending appeal against the Division Bench judgement of this Tribunal in case of Essar Steel India Limited 2016 (4) TMI 232 - CESTAT AHMEDABAD filed by the Revenue. - Held that - The Tribunal is a creation of statute. Section 35....... + More

  • 2018 (8) TMI 1396

    Validity of second SCN - Time limitation - relevant date for raising demand - Whether, arising from the same set of facts, the Department is entitled to raise two Show Cause Notices, one within the period of limitation of one year and the other beyond the period of limitation on the allegations of clandestine removal and suppression by the appellant? - Held that;- On the date when the second show cause notice dated 27.3.2002 was issued, the Commi....... + More

  • 2018 (8) TMI 1395

    Substantial expansion of industries - North Eastern Region - N/N. 32/99-Central Excise dated 08.07.1999 - application for Special Rate for the financial year 2009-2010 submitted on 23.09.2009 received by the Commissioner on 30.09.2009 - benefit of notification was denied that this application was filed delayed. - Held that - Keeping in view the benefit extended to the North Eastern Region, hyper technical approach shall not be in keeping with its....... + More

  • 2018 (8) TMI 1394

    Jurisdiction - power of departmental authorities in keeping the adjudicating proceedings arising out of the show cause notice dated 27th April 2005 in abeyance, till the judgment of the Supreme Court in the case of Jindal Drugs Limited - Held that - The only ground on which the Department has decided not to proceed further with the show cause notice against the petitioners is that similar issue is pending before the Supreme Court in the appeal fi....... + More

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