2017 (8) TMI 788 - SUPREME COURT
Commissioner of Central Excise, Pune Versus Mercedes Benz India Pvt Ltd
Condonation of delay - Valuation - deduction of discount - the decision in the case of M/s Mercedes-Benz India Pvt. Ltd. Versus CCE, Pune-II 2016 (10) TMI 79 - CESTAT MUMBAI , contested - Held that - Delay in filing these appeals is condoned - appeals admitted........ + More
2017 (8) TMI 787 - SUPREME COURT
Commissioner of Central Excise, Customs And Service Tax Versus M/s Larsen & Toubro Ltd.
Benefit of exemption under N/N. 6/2002 CE dated 01.03.2002 as amended by Notfn No. 47/2002-CE dated 06.09.2002 - contract of construction of pipeline - whether the department s view that in the assessee s contract there is no element of water treatment plant hence they are not eligible for exemption justified? - Decision of tribunal 2016 (10) TMI 907 - CESTAT HYDERABAD contested. - Held that - The judgment of the learned CESTAT in the case of CCE....... + More
2017 (8) TMI 107 - SUPREME COURT
Commissioner of Central Excise Versus Maihar Cement
Condonation of delay - Cement - benefit of concessional rate of duty in terms of Sl. No. 1C in N/N. 4/2007-CE dated 01.03.2007 - the decision in the case of CCE, Bhopal Versus M/s Maihar Cement 2016 (12) TMI 275 - CESTAT NEW DELHI contested, where it was held that the sales made directly to various actual users will not be covered by the category of retail sale - Held that - delay condoned - appeal admitted........ + More
2017 (7) TMI 465 - SUPREME COURT
Commissioner of Central Excise, Salem Versus M/s Madras Aluminium Company Ltd
Waiver of penalty u/s 11AC of the Central Excise Act - no deliberate intention - failure to discharge duty, on account of confusion - the decision in the case of The Commissioner of Central Excise Versus M/s. Madras Aluminium Company Limited 2016 (12) TMI 1374 - MADRAS HIGH COURT contested, where it was held that there is no willful intent to evade duty and hence the question of invoking the penalty under section 11AC would not arise - Held that ....... + More
2017 (7) TMI 464 - SUPREME COURT
The Central Board of Excise Customs And Another Versus M/s Mettur Thermal Power Station
Manufacture - Fly Ash - Whether fly ash as formed during the production of electricity is a product, which falls within the meaning of manufacture as defined under Sections 2 (f) of the Central Excise Act? - decision in the case of The Central Board of Excise & Customs Government of India, The Commissioner of Central Excise Versus M/s. Mettur Thermal Power Station (A Unit of Tamil Nadu Generation & Distribution Corporation Ltd. (TANGEDCO)....... + More
2017 (7) TMI 244 - SUPREME COURT
Parag Fans And Cooling Systems Ltd. Versus Commissioner, Customs Central Excise And Service Tax, Indore
SSI Exemption - Clubbing of the value of clearances - the decision in the case of Parag Fans and Cooling Systems Ltd. Versus Commissioner Customs Central Excise & Service Tax Indore 2014 (10) TMI 875 - MADHYA PRADESH HIGH COURT contested, where it was held that Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the assessee and its other proprietary concern viz., Parag Industries - Held tha....... + More
2017 (5) TMI 236 - SUPREME COURT
M/s Bhanu Iron And Steel Co. Ltd And Others Etc. Versus The Commissioner, Customs, Central Excise Etc.
Duty demand - Shortage of goods - Seizure of goods - Fraudulent availment of MODVAT Credit - Non receipt of actual goods - the decision in the case of Bhanu Iron & Steel Co. Ltd. Versus Commissioner 2017 (4) TMI 155 - SUPREME COURT contested - Held that - We find no merit in the review petitions and the same are accordingly dismissed - petition dismissed - decided against petitioner. ....... + More
2017 (5) TMI 84 - SUPREME COURT
Commissioner of Central Excise, Delhi Versus Vikrant Auto Industries
Interim stay of order passed by High Court - omitting the delayed payments of duty through CENVAT - Rule 8(3A) - decision in the case of Commissioner of Central Excise, Delhi Versus Vikrant Auto Industries 2016 (9) TMI 322 - DELHI HIGH COURT contested, where it was held that Rule 8 (3A) itself has been struck down and is no longer in existence - Held that - There shall be interim stay of the impugned judgment and order passed by the High Court of....... + More
2017 (5) TMI 50 - SUPREME COURT
M/s. Adison And Co. Ltd. Versus Commissioner of Central Excise
Review Petition - refund claim - the issue in the case of Commissioner of Central Excise, Madras Versus M/s Addison & Co. Ltd. 2016 (8) TMI 1071 - SUPREME COURT is required to be reviewed - Held that - the decision in the case do not require to be reviewed - petition dismissed - decided against petitioner........ + More
2017 (4) TMI 1240 - SUPREME COURT OF INDIA
Commissioner of Central Excise and Service Tax, Panchkula Versus Dunar Foods Ltd. Etc.
Manufacture - Whether the conversion of paddy into rice amounts to manufacture as per section 2(f) of the Act or not? - Clandestine removal - 100 EOU - export of basmati rice - section 3(1) of the Central Excise Act, 1944 read with section 12 of the Customs Act, 1962 - the decision in the case of M/s. Dunar Foods Ltd. Shri Ranjeev Aggarwal, Executive Director Versus. CCE, Panchkula 2016 (11) TMI 636 - CESTAT CHANDIGARH contested - Held that - we ....... + More
2017 (4) TMI 1224 - SUPREME COURT OF INDIA
Sarla Performance Fibers Ltd. Versus Commissioner Of Central Excise & Customs, Vapi
Classification of goods - Polyester Covered Yarn - Nylon Covered Yarn - Whereas the appellants/assessees argue that these products are covered by Chapter No. 56 and come under CSH No. 5606.06, the Revenue has taken the position that the aforesaid goods fall in CSH No. 5402.62/61 - Held that - the Assessing Officer referred to Rule 3(a) of the Rules of Interpretation as per which the heading which provides the most specific description is to be pr....... + More
2017 (4) TMI 1223 - SUPREME COURT OF INDIA
M/s. MANGALAM ORGANICS LTD. Versus UNION OF INDIA
Right to have retrospective exemption from duty - Prayer for Issuance of notification u/s 11C of the CEA, 1944 to the effect that duty payable by the appellant on goods manufactured by it shall not be paid - use of power in manufacturing process - Held that - there is no clinching evidence to suggest the existence of a general practice not to levy excise duty. Under the impression that it was to be demanded from registered units and five such reg....... + More
2017 (4) TMI 696 - SUPREME COURT
ARCL Organics Ltd And Another Versus Commissioner of Central Excise
Waiver of pre-deposit - the decision in the case of ARCL ORGANICS LTD. & ANR. Versus COMMISSIONER OF CENTRAL EXCISE-V COMMISSIONERATE 2016 (9) TMI 786 - CALCUTTA HIGH COURT contested - HC dismissed the review petition - Held that - no merit in these special leave petitions. - SLP dismissed........ + More
2017 (4) TMI 334 - SUPREME COURT OF INDIA
M/s Jaypee Himachal Cement Plant Versus Commissioner of Central Excise Chandigarh-I
Cement - benefit of N/N. 50/2003 - exemption on cement in terms of the N/N. 50/2003 had not been granted to the appellant despite the fact that the appellant had started commercial production of clinker, one of the items manufactured by it, in its manufacturing unit prior to the due date, namely, 31st March, 2010 - Held that - if the appellant had placed the Circular dated 26th April, 2012 or any other such circular before the learned Tribunal, a....... + More
2017 (4) TMI 267 - SUPREME COURT
Devi Lal Kutir Soap Versus Commissioner
Benefit of exemption under N/N. 12/94 dated 1/3/1994 - SSI exemption - Clubbing of clearances - the decision in the case of M/s. Devi Lal Kutir Soap, M/s. Wash Well Soap (P) Ltd., M/s. Kaushalya Devi Somani, Director, Shri Ladu Ram Somani And Devi Lal Somani, Director Versus CCE, Jaipur-II 2015 (5) TMI 974 - CESTAT NEW DELHI contested, where the demand was set aside - Held that - we see no reason to interfere with the order passed by the Customs,....... + More
2017 (4) TMI 156 - SUPREME COURT
Chate Educare Pvt. Ltd Versus Commissioner of Central Excise, Custom And Service Tax, Aurangabad
Issuance of notice - Maintainability of appeal - appeal dismissed for non-payment of interest - Held that - the decision in the case of Chate Educare Pvt. Ltd. Versus Commissioner of Central Excise, Customs And Service Tax 2017 (4) TMI 68 - BOMBAY HIGH COURT contested - it was directed to issue notice - petition allowed........ + More
2017 (4) TMI 155 - SUPREME COURT
Bhanu Iron & Steel Co. Ltd. Versus Commissioner
Duty demand - Shortage of goods - Seizure of goods - Fraudulent availment of MODVAT Credit - Non receipt of actual goods - the decision in the case of M/s Bhanu Iron And Steel Co. Ltd., Shri Y.S. Bisht, Shri Anoop Bishnoi Versus Commissioner Customs Central Excise 2015 (9) TMI 206 - MADHYA PRADESH HIGH COURT contested - Held that - Court does not find any substance in these appeals and moreover appeals involve no substantial question of law - app....... + More
2017 (4) TMI 84 - SUPREME COURT
Commissioner Versus Parth Pharmachem Industries
Maintainability of petition - monetary limit for filing appeal - the decision in the case of Commissioner of C. Ex., Ahmedabad-II Versus Parth Pharmachem Industries 2016 (3) TMI 1197 - GUJARAT HIGH COURT referred - Held that - As the tax effect is approximately ₹ 68,000/-, we are not inclined to interfere in the impugned order - SLP dismissed - decided against petitioner........ + More
2017 (3) TMI 1357 - SUPREME COURT OF INDIA
M/s. Bhuwalka Steel Industries Ltd. & Another Versus Union of India & Others
Interpretation of statute - Evasion of duty - Determination of annual capacity - Held that - Section 3A(2) only embodies a rule of evide The presumption created under Rule 5 is similar to the one contained in illustration (d) (Illustration (d) That a thing or state of things which has been shown to be in existence within a period shorter than that within which such things or state of things usually cease to exist, is still in existence) to Sectio....... + More
2017 (2) TMI 1224 - SUPREME COURT
COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX BANGALORE-1 Versus M/s MOLEX INDIA PVT LTD.
Invocation of extended period of limitation - Demand of duty alongwith interest and penalty - appellant procured certain inputs from 100 EOU - credit of duty availed in excess of additional duty leviable under Section 3 of the Customs Tariff Act equivalent to duty of excise specified in Clauses (i) (ii) (iii) (iv) (v) (vi) (via) of Rule 3(1) of CCR, 2004 is irregular - the decision in the case of M/s. Molex (India) Private Ltd. Versus Commissione....... + More
