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Central Excise - Supreme Court - Case Laws

Showing 1 to 20 of 3138 Records

  • 2017 (11) TMI 1395 - SUPREME COURT OF INDIA

    Union of India And Others Versus M/s Meghalaya Steels And Concrete Products Ltd. And Others

    Doctrine of Promissory Estoppel - tax holiday - Section 5A of the Central Excise Act, 1944 - Held that - In the present case, what was promised, i.e., exemption from the payment of central excise duty for a period of 10 years, had been fully complied with by the Union of India though the starting point of the grant of the benefit could be not from the date of commercial production but from the date of the notification making the exemption notific....... + More


  • 2017 (11) TMI 1317 - SUPREME COURT

    Gunwantlal Godawat Versus Union of India & Another

    Redemption of gold - penalty - interest on the amount of redemption fine - 240 kilograms of gold (bars etc.) was seized by the appellant s father on the ground that the seized gold was held by the appellant in contravention of Rule 126-I - What is the law governing determination of the amount of fine that could be levied and collected from the appellant in lieu of the confiscation of gold seized from him? - Whether the High Court applied the corr....... + More


  • 2017 (11) TMI 1034 - SUPREME COURT OF INDIA

    Commissioner of Central Excise, Indore Versus M/s. Raymond Ltd. THR. ITS Director

    Rectification of order by subsequent order - proviso to Section 11 A - extended period of limitation - Held that - Not only the aforesaid finding is a pure finding of fact, which conclusion of the learned Tribunal is duly supported by adequate reasons, we do not find any error on a substantial question of law to have been committed by the learned Tribunal - As already observed, the demand raised on the assessee was primarily founded on the sales ....... + More


  • 2017 (11) TMI 772 - SUPREME COURT

    M/s. India Containers Ltd. Versus Commissioner of Central Excise And Customs & Others

    Alternative remedy of appeal - Section 35H of the Central Excise Act, 1944 - the decision in the case of The Commissioner Central Excise and Customs, Aurangabad Versus M/s. India Containers Ltd., Shri Alex Rodriguez, Shri. A.M. Kulkarni, V.D. Bindu 2017 (7) TMI 94 - BOMBAY HIGH COURT contested - Held that - recovery of penalty shall remain stayed - Issue notice........ + More


  • 2017 (11) TMI 771 - SUPREME COURT

    M/s. Shakti Tubes Ltd. Versus Commissioner of Customs Central Excise And Service Tax

    Condonation of delay in filing appeal - the decision in the case of M/s Shakti Tubes Limited. Versus CCE, Patna 2017 (7) TMI 556 - CESTAT KOLKATA contested - Held that - delay is condoned - appeal admitted........ + More


  • 2017 (11) TMI 655 - SUPREME COURT OF INDIA

    M/s. SRD Nutrients Private Limited Versus Commissioner of Central Excise Guwahati

    Refund claim - EC/SHEC - Area Based Exemption - industrially backward area - whether the Education Cess and Higher Education Cess which were paid along with the excise duty was also liable to be refunded along with the central excise duty in terms of the exemption notifications? - Divergent views. - Held that - Government itself has taken the position that where whole of excise duty or service tax is exempted, even the Education Cess as well as S....... + More


  • 2017 (11) TMI 343 - SUPREME COURT

    Commissioner of Central Excise And Service Tax, Ahmedabad Versus Pravinbhai Narshibhai Patel Etc.

    Maintainability/entertainability of the present Appeals - Section 35G of the Central Excise Act - the decision in the case of COMMISSIONER CENTRAL EXCISE AND SERVICE-TAX APMEDABAD-III Versus PRAVINBHAI NARSHIBHAI PATEL, PARTNER 2016 (12) TMI 478 - GUJARAT HIGH COURT contested, where it was held that despite having found that the present Appeals under Section 35G of the Act before this Court shall not be maintainable, the present Appeals are not r....... + More


  • 2017 (10) TMI 965 - SUPREME COURT

    Commissioner of Central Excise And Service Tax Versus M/s Teknomin Construction Ltd.

    Condonation of delay - Site formation service - contract for production, Drilling & Associates Work in Underground Sindesar Khurd Mine - the decision in the case of M/s. Teknomin Construction Ltd. Versus C.C.E. & S.T., Jaipur 2017 (4) TMI 704 - CESTAT NEW DELHI contested - Held that - delay condoned - appeal admitted........ + More


  • 2017 (10) TMI 660 - SUPREME COURT

    Commissioner of Central Excise & Service Tax, Bangalore Versus M/s Karnataka Soaps & Detergents Ltd.

    Excisability - agarbathi perfume also called as odoriferous compound which is used in manufacture of agarbathis sold in the market - Whether the Board s Circular No.495/61/99-CX.3, dated 22.11.1999 exempts payment of excise duty on perfumery compound manufactured by the respondent? - Held that - The Board vide its circular clarified that such odoriferous compound mixed with dough is not excisable - The circular clarifies that odoriferous substanc....... + More


  • 2017 (10) TMI 215 - SUPREME COURT

    M/s Himgiri Plastics Versus Commissioner of Central Excise, Delhi

    SSI exemption - use of brand name - Notification No. 8/2003-CE - exclusion of export turnover - the decision in the case of M/s Himgiri Plastics, Sh. Joginder Kumar Talwar, Partner, Sh. Sanjeev Talwar, Partner, M/s Himalayan Poly Colours, Smt. Neelam Talwar, Partner, M/s Himalayan Poly Colours, Smt. Rimmi Talwar, Partner - M/s Himalayan Poly Colours, Sh. Puneet Talwar Versus CCE, Delhi 2016 (11) TMI 228 - CESTAT NEW DELHI contested, where it was ....... + More


  • 2017 (10) TMI 135 - SUPREME COURT OF INDIA

    Commissioner Of Customs Central Excise And Service Tax Versus Tycon Automation Pvt. Ltd. And Anr.

    Misdeclaration of value - Interest - Penalty - Rule 6 of the Valuation Rules, 2000 - the decision in the case of Tycon Automation Private Ltd., Shri Dinesh Kumar Bhardwaj, Tycon Automation Pvt. Ltd. Versus C.C.E., Noida 2016 (12) TMI 1456 - CESTAT ALLAHABAD contested - Notices issued........ + More


  • 2017 (9) TMI 1256 - SUPREME COURT

    Commissioner of Central Excise Versus Kei Industries Limited

    Condonation of delay - Maintainability of appeal - project import - the decision in the case of Commissioner of Central Excise and Service Tax Versus Kei Industries Limited 2017 (4) TMI 942 - RAJASTHAN HIGH COURT contested - Held that - delay condoned - leave granted........ + More


  • 2017 (9) TMI 706 - SUPREME COURT

    Commissioner of Central Excise, Pune Versus M/s. Abhishek Cotspin Mills Ltd.

    Exemption Notification 8/97 dated 1.3.1997 - eligibility for benefit - imported paper cones used for winding of yarn - the decision in the case of Commissioner of Central Excise, Pune-II Versus Abhishek Cotspin Mills Ltd. 2016 (8) TMI 979 - CESTAT MUMBAI contested, where it was held that paper cones are packing materials, and were permitted to import the same as such without payment of duty - Held that - the decision in the above case upheld - ap....... + More


  • 2017 (9) TMI 705 - SUPREME COURT

    Commissioner of Central Excise, Chandigarh Versus M/s Winsome Yarns Ltd. Etc.

    Condonation of delay - 100 EOU - denial of eligibility for concession - demand of duty - the decision in the case of M/s Winsome Yarns Ltd., Shri Manish Bagrodia, M.D., Shri N.K. Maheshwari, Director and Shri S.K. Sharma, V.P. Versus CCE, Chandigarh 2016 (10) TMI 608 - CESTAT CHANDIGARH contested, where it was held that appellant eligible to claim exemption - Held that - delay not condoned - The appeals are dismissed on the ground of delay as wel....... + More


  • 2017 (9) TMI 620 - SUPREME COURT OF INDIA

    Chandpaklal Ramanlal Shah And Anr. Versus Reliance Industries Ltd.

    Evasion of duty - CENVAT credit - omission of Rule 56A - Held that - The ingredient of the offence is the evasion. The omission of a procedural rule for availing the credit cannot in any manner affect the said charge. The prosecution cannot be deprived of opportunity to prove evasion which by itself is an offence. In this view of the matter, there was no justification for the High Court to quash the charge merely on the ground of Rule 56A having ....... + More


  • 2017 (9) TMI 619 - SUPREME COURT

    Commissioner Service Tax Commissionerate Noida Versus M/s. Samsung India Electronics Pvt. Ltd.

    Condonation of delay - Refund claim - the decision in the case of Commissioner, Service Tax Commissionerate, Noida Versus M/s Samsung India Electronics Pvt. Ltd. 2017 (9) TMI 590 - ALLAHABAD HIGH COURT contested - Held that - Delay condoned - Leave granted........ + More


  • 2017 (9) TMI 618 - SUPREME COURT

    Commissioner of Central Excise, Chandigarh Versus M/s Nova Industries (P) Ltd Etc. Etc.

    SSI Exemption - Clubbing of clearances - Clandestine removal of goods - the decision in the case of M/s. Nova Industries (P) Ltd. Versus CCE- Chandigarh 2015 (5) TMI 99 - CESTAT NEW DELHI contested - Held that - Application for exemption from filing certified copy of the impugned order is allowed - Issue notice on the application for condonation of delay as well as in appeal........ + More


  • 2017 (9) TMI 416 - SUPREME COURT

    Commissioner of Customs And Central Excise Versus M/s Ambuja Cement Ltd

    Condonation of delay - Cement and clinker - whether the cement cleared by the appellant to the customers covered under serial No.1C of the N/N. 4/2006-CE dated 01.03.2006 read with Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and whether such consumers can be categorized as institutional or industrial consumer? - the decision in the case of Ambuja Cements Ltd. Versus C.C.E. Raipur 2017 (1) TMI 1130 - CESTAT NEW DELHI conte....... + More


  • 2017 (9) TMI 415 - SUPREME COURT

    Commissioner of Central Excise, Nashik & Pune Versus M/s Rakhoh Enterprises

    Denial of the benefit of N/N. 6/2006, dated 1-3-2006 - anchor rings and load spreading plates - the decision in the case of Rakhoh Enterprises Versus Commissioner of Central Excise, Pune 2016 (11) TMI 1207 - CESTAT MUMBAI contested - Held that - In deciding the issue of entitlement of the respondent Assessee to the benefit of exemption under the Notification in question (No.6/2006 dated 1st March, 2006) the Tribunal has relied upon the decision o....... + More


  • 2017 (8) TMI 1091 - SUPREME COURT

    V.E. Commercial Vehicle Ltd. Versus Union of India

    Lapsing of credit of duty lying unutilised with the manufacturer from a specified date - decision in the case of M/s SML Isuzu Ltd. & Anr. V.E. Commercial Vehicle Ltd. & Anr. Versus Union of India & Anr 2016 (7) TMI 1074 - DELHI HIGH COURT contested, where it was held that Scope of judicial review in respect of fiscal legislation is limited to the extent of determining whether it is outside the legislative competence of the legislatur....... + More


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