- 2019 (11) TMI 673
Scope of SCN - Manufacturing activity taking place or not - Respondent manufactured Foots Oil, Pressed Wax, Pressed Paraffin Wax without observing the mandatory procedure and clearing Excise Duty - demand of Central Excise duty under the extended proviso to Section 11A of the said Act - interest under Section 11 AB of the said Act - recovery of duty - scope of SCN. HELD THAT:- Section 11A deals with various facets including non-levy and non-payment of excise duty and contemplates issuance of a show cause notice by the Central Excise Officer requiring the “person chargeable with duty” to show cause why “he should not pay the amount specified in the notice.” In terms of sub-section 10 of said Section 11A, the concerned person has to be afforded opportunity of being heard and after considering his representation, if a....... + More
- 2019 (9) TMI 791
Doctrine of Promissory Estoppel - withdrawal of exemption N/N. 71 of 2003 dated 09.09.2003 - Exemption from duty of excise or additional duty of excise, as the case may be, leviable thereon under any of the said Acts as was equivalent to the amount of duty paid by the manufacturer of the said goods, other than the amount of duty paid by utilisation of CENVAT credit under the CENVAT Credit Rules, 2002 - whether, by invoking the doctrine of promissory estoppel, can the Union of India be estopped from withdrawing the exemption from payment of Excise Duty in respect of certain products, which exemption is granted by an earlier notification; when the Union of India finds that such a withdrawal is necessary in the public interest? HELD THAT:- This Court in a catena of decisions has considered the issue with regard to inapplicability of the doct....... + More
- 2019 (8) TMI 1297
Recall of order - Valuation - correctness of ex-factory price - Rule 9(2) of the Central Excise Rules 1944 - HELD THAT:- The basis on which the CESTAT has taken a decision, namely, the earlier order of the CESTAT dated 3 December 2009 is flawed since the order relied on has been recalled. The proceedings are remanded back to the CESTAT in view of the inadvertent error which has cropped up in the impugned judgment and order - appeal allowed by way of remand.
- 2019 (6) TMI 954
Penalty u/s 11AC of CEA - period from 1-4-1994 to 16-1-1997 - whether the penalty could also be imposed under the aforesaid provision for the period prior to 28-9-1996 inasmuch as Section 11AC of the Act under which the penalty proceedings were initiated, was brought on the statute book by amendment only w.e.f. 28-9-1996? - HELD THAT:- It is held by the High Court itself in the impugned judgment that Section 11AC is prospective in nature. In spite of that the High Court has upheld the penalty imposed by the appellant for the entire period including the period prior to 28-9-1996 - We are of the opinion that here the High Court clearly fell into error. Undoubtedly, Section 11AC is a penal provision. Once it is held to be prospective in nature, it becomes effective only from the date it was brought into force i.e. 28-9-1996. Therefore, no pe....... + More
- 2019 (6) TMI 953
Classification of goods - trims for refrigerators - whether classifiable under CTH 39 as plastic articles or under heading 8418 as parts of refrigerators? - HELD THAT:- There is no merit in the appeal - appeal dismissed.
- 2019 (6) TMI 762
Liability of National Calamity Contingent Duty (NCCD) - benefit of exemption notification - HELD THAT: -The issue is decided in the case of BAJAJ AUTO LIMITED VERSUS UNION OF INDIA & OTHERS [2019 (3) TMI 1427 - SUPREME COURT] where it was held that the NCCD is in the nature of excise duty and is, thus, entitled to the benefit of the exemption notification - appeal allowed - decided in favor of appellant.
- 2019 (5) TMI 657
Interest on differential duty - price escalation clause - Whether interest is payable on the differential excise duty with retrospective effect that become payable on the basis of escalation clause under Section 11AB of the Central Excise Act, 1944? - Whether the decision in SKF case [2009 (7) TMI 6 - SUPREME COURT] and also in International Auto [2010 (1) TMI 151 - SUPREME COURT] lay down the correct law having regard to the decision of this Court in MRF case [1997 (3) TMI 104 - SUPREME COURT] which was in fact rendered by a Bench of three Judges. HELD THAT:- The scheme of the Central Excise Act and the Rules are a separate code. Section 11A is a provision for recovery. If there is a non-levy, non-payment, short-levy or short-payment, the same becomes recoverable under Section 11A. If there is any of the four contingencies referred to in....... + More
- 2019 (4) TMI 934
Principles of natural justice - applicablity of judgement COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT OF INDIA] - CENVAT Credit - outward transportation - place of removal - HELD THAT:- It is submitted that the reported judgment has no application to the present case, but the High Court has not dealt with this contention in the proper perspective. Issue notice, returnable within four weeks.
- 2019 (4) TMI 587
Valuation - inclusion of Dharmada Charges (Charitable donation received from the customers) in the assessable value - Held that:- The receipts on account of Dharmada were voluntary, earmarked for charity and in fact credited as such. Though the payment as Dharmada has been found to be voluntary, it would make no difference to the true character and nature of the receipts even if there were found to be paid compulsorily because the purchaser, purchased the goods out of their own volition. The purchase of the goods is the occasion and not consideration for the Dharmada paid by the customer. When an amount is paid as Dharmada along with the sale price of goods, such payment is not made in consideration of the transfer of goods. Such payment is meant for charity and is received and held in trust by the seller. If such amounts are meant to be ....... + More
- 2019 (4) TMI 586
Valuation - inclusion of Dharmada charges (charitable donation from customers) in the assessable value - According to the Respondent, the Dharmada was meant for charity and was accordingly credited to charity - Held that:- The amount of Dharmada cannot be included in the transaction value for the purposes of assessments - The present case has been tagged with the case of M/s D.J. Malpani vs. Commissioner of Central Excise, Nashik [2015 (7) TMI 1118 - SUPREME COURT] - appeal dismissed.
- 2019 (4) TMI 477
Valuation - Validity of SCN - SCN challenged on the solitary ground that the same was vague having failed to specifically mention that the respondent valued their goods, transferred to other units, at a value lesser than the value as per CAS-4 Standards - Held that:- The Appellate Tribunal has misread the subject show cause notice. Hence, the conclusion reached on such erroneous basis cannot be sustained. The matter will now proceed before the Tribunal for consideration afresh on its own merits in accordance with law. Needless to observe that all consequential steps taken on the basis of the stated show cause notice will be subject to the final view taken by the Tribunal in the remanded proceedings - appeal allowed.
- 2019 (3) TMI 1427
Area based exemption - Liability towards National Calamity Contingent Duty (NCCD), Education Cess and Secondary & Higher Education Cess - manufacturing establishment which is exempted from payment of Central Excise Duty - appellant was apparently paying an automobile cess, but the NCCD, Education Cess and Secondary & Higher Education Cess were not being paid - Section 136 of the Finance Act, 2001. Held that:- Sections 91 & 93 of the Finance Act, 2004 introduced the Education Cess as a duty of excise calculated on the aggregate of all duties of excise. Sections 136 & 138 of the Finance Act of 2007 similarly imposed Secondary & Higher Education Cess, on the same pattern as the Education Cess - It is relevant to note that in terms of the show cause notice, the cesses were being so demanded on account of the fact that they....... + More
- 2019 (3) TMI 101
Job work - Computation of Aggregate turnover of the goods - Rectification of mistake - Section 35L of the Central Excise Act, 1944 - clearance of cotton fabrics and cotton made-ups without payment of any duty - case of appellant is that the job workers were the manufacturers and that no liability could be fixed on the traders - Circular dated 30.10.2003 - threshold limit of clearances for each job-worker - whether the Appellants’ liability is only in respect of the clearance of that job worker whose clearance was greater than the limit of ₹ 25 lakhs or in respect of the entire aggregate value of clearances? Held that:- The Exemption Notification dated 30.04.2003 exempts “first clearances for home consumption, upto an aggregate value not exceeding twenty lakh rupees”. The emphasis is on the aggregate value and what ....... + More
- 2019 (2) TMI 1302
Issuance of show cause notice to the petitioner with regard to the same subject matter - Held that:- The action of issuance of summons was challenged on diverse grounds including being hit by legal malafides - That plea cannot be treated as infructuous, as it would go to the root of the matter and if accepted, inevitably, vitiate the exercise of authority by the competent officer. The fact remains that the writ petitions filed by the petitioner challenging the show cause notices have been transferred to Jaipur Bench for being heard on merits. In this peculiar circumstances, we deem it appropriate to grant liberty to the petitioner to raise all contentions which have been raised in SHREE CEMENT LIMITED [2019 (2) TMI 1220 - RAJASTHAN HIGH COURT] for challenging the summons - SLP disposed off.
- 2019 (2) TMI 1243
Refund of central excise duty - duty was paid under protest - applicability of time limitation - Section 11B of the Central Excise Act, 1944 - whether the period of limitation of six months shall apply where the refund of central excise duty has been claimed by the buyer and paid by the manufacturer(M/s. Fenner (India) Ltd.) under protest? Held that:- Section 11B deals with the claim of refund of duty as paid on his own accord by any person for refund of such duty to the competent authority before the expiry of six months from the relevant date as prescribed but where the duty was paid under protest in terms of the 2nd proviso to Section 11B(1), the period of limitation may not apply. Although the buyer can also apply for refund provided the duty of excise is borne by the buyer and he had not passed on the incidence of such duty to any ot....... + More
- 2019 (1) TMI 431
Classification of goods - Dena Ji Brand Satritha shampoo - Dena Ji Brand Harbal shampoo - Dena Ji Brand Neem shampoo - whether classifiable under heading 3003.20 or otherwise? - Held that:- the product in question was not used as ayurvedic medicine but was a “shampoo”. - Decision of lower authority sustained. The decision in Meghdoot Gramodyog Sewa Sansthan vs. C.C.E., Lucknow [2004 (10) TMI 93 - SUPREME COURT OF INDIA], is on facts of the said case, where it was held that the products are properly classified under Tariff Heading 3303.031, not applicable in the present case - SLP disposed off.
- 2018 (10) TMI 471
Scope of Remand - demand based on alleged purchases of Cotton Canvas Bags - Held that:- The petitioners are given liberty to file review petition before the High Court, if so advised - SLP dismissed as withdrawn.
- 2018 (7) TMI 1703
Area Based Exemption - taking over a non-functional unit - it was alleged that the respondent had taken over M/s. Stanley Controls only for the purpose of getting relief/exemption under the notification in question - Held that:- The learned Tribunal has not dealt with the said aspect of the matter despite the categorical findings recorded by the adjudicating authorities i.e. primary and appellate authority - the matter should be remanded to the learned Tribunal for a reconsideration of the said question - appeal allowed by way of remand.
- 2018 (7) TMI 1509
Stay on recovery - Excisability of Signages which are erected at various petrol bunks of IOC - Circular No.58/1/02-CX dated 15.1.2002 - Held that:- The matter is at pre-assessment proceedings stage. It is thus directed that as and when assessment proceedings are completed, 50% of the Principal VAT amount would be deposited with the concerned authorities. Upon such deposit, all further recovery shall remain stayed.
- 2018 (5) TMI 915
Valuation - Distinction between "Normal Value" and "Transaction Value" - inclusion of packing charges, wear and tear charges, facility charges, service charges, delivery and collection charges, rental charges, repair and testing charges - whether the aforesaid charges realised by the Assessees are liable to be taken into account for determination of value for the purpose of levy of duty in terms of Section 4 of the CEA 1944 as amended with effect from 1st July, 2000? Held that: - The price charged for a manufactured article at the stage when the article enters into the stream of trade in order to determine the value/transaction value for computation of the quantum of excise duty payable does not come into conflict with the essential character or nature of the levy. The measure is the value and value is related to price. The price charged ....... + More