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Central Excise - Supreme Court - Case Laws

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• 2022 (4) TMI 829
  
  Maintainability of revenue appeal - Inappropriateness of the direction given in the circular issued by the Department to follow regime of call-book - threshold monetary limit - Circular No. 17/2019 (F. No. 279/Misc.142/2007-ITJ(Pt.), dated 8th August, 2019 - HELD THAT:- The assessee can raise grounds independent of that contention. But if the assessee chooses to raise ground regarding call-book regime, that contention must await the outcome of the proceedings pending before this Court in the connected cases listed today. Accordingly, the Appellate Authority ought to proceed with the appeal keeping in mind the aforementioned observation and on its own merits in accordance with law. Further, the Appellate Authority shall decide the appeal uninfluenced by the finding or observation made by the High Court in the impugned judgment and order, including on the merits of the contention. Application disposed off.

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• 2022 (4) TMI 828
  
  Extended period of limitation - appellant has submitted that one another issue with respect to extended period of limitation and the consequential penalty was raised before the Tribunal which has not been dealt with by the Tribunal - HELD THAT:- For the issue, namely, whether the extended period of limitation could have been invoked or not and the consequential penalty, in the peculiar facts and circumstances of the case, the appellant are relegated to file a review application before the Tribunal and if such a review application is filed within a period of four weeks from today, the same be entertained and the Learned Tribunal to take appropriate decision on the same in accordance with law and on its own merits. Appeal stands dismissed/disposed of.

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• 2022 (4) TMI 733
  
  Valuation of Central Excise Duty - argument of the appellant is that the mandate of Section 4A(2) obligates the taxing authority to assess the excise duty only in reference to the market selling price printed on the packing of the product - HELD THAT:- The submission of argument clearly overlooks the purport of expression “retail sale price” occurring in Section 4A. The non-obstante clause in Section 4A(2) will have to be construed in the context of the meaning of the expression “retail sale price” as elaborated in explanation (1). Taking that into account, the conclusion reached by the Tribunal needs no interference. Hence, the civil appeals are dismissed. Application disposed off.

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• 2022 (4) TMI 732
  
  Classification of goods - Light Oils and Preparations - HELD THAT:- In the present case, even as per the Chemical Examiner’s Report, the range of distillation of the product in question was between 35 degree to 58 degree Celsius which is much below 210 degree Celsius and the word used in sub-heading notes referred to herein above is “at” and not “up to” - there are no reason to interfere with the impugned order(s) passed by the Tribunal. Appeal dismissed.

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• 2022 (2) TMI 1171
  
  Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land, buildings etc., when on such date, the rule 173Q(2) was not on the Statue Book having been omitted w.e.f. 17.05.2000 - in absence of provisions providing for First Charge in relation to Central Excise dues in the Central Excise Act, 1944 or not, whether the dues of the Excise department would have priority over the dues of the Secured Creditors or not? - HELD THAT:- The Commissioner Customs and Central Excise, Ghaziabad vide order dt. 26.03.2007, ordered the confiscation of all the land, building, plant, machinery etc. of RIL. This confiscation order was passed under rule 173Q(2) of the Central Excise Rules, 1944. However, in the impugned order, the High Court has not conside....... + More

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• 2022 (1) TMI 615
  
  Refund of education cess and higher education cess - 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 exemption notifications? - HELD THAT:- Whereas it is the case of the applicant that issue is covered in view of the earlier judgment of this Court in the case of Modi Rubber Ltd. [1986 (8) TMI 60 - SUPREME COURT] which is rendered by three-Judge Bench of this Court, which is followed in the case of M/s. Unicorn Industries [2019 (12) TMI 286 - SUPREME COURT ] by this Court, on the very same issue in this batch of appeals this Court has held that when the duty is exempted the cess which is notified by subsequent Finance Act which is leviable on excise duty also stands exempted. In view of the fact that the earlier jud....... + More

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• 2021 (10) TMI 988
  
  Vires of Rule 17(2) of the Pan Masala Rules as ultra vires to the provisions of Section 3A of the Central Excise Act - HELD THAT:- It is true that, the High Court has observed that, in the facts of the case, challenge to the vires of Rule 17(2) of the Pan Masala Rules is rather without substance, however, the High Court has not at all addressed the issue on vires on merits in detail. The question of vires cannot be decided by the Appellate Authority/Tribunal in an appeal against the order-in-original. Under the circumstances, the High Court has not at all addressed on merits on the question with respect to vires of Rule 17(2) of the Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008, the impugned order passed by the High Court is set aside and matter remanded to the High Court for its fresh decision - appeal allowed by way of remand.

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• 2021 (10) TMI 987
  
  Maintainability of appeal - appropriate forum - different Commissionerate was being established and in that process inefficiency occurred - remedy to file an appeal within a particular time limit - HELD THAT:- We consider this hardly a proper justification except that it is a result of inefficiency of the working of the Department and lack of knowledge of legal remedy. Since some similar matters are stated to be pending consideration, we are inclined to condone the delay, subject to deposit of ₹ 10,000/- as costs in each of the special leave petitions with the Supreme Court Group ‘C’ (Non-Clerical Employees Welfare Association) within three weeks. The applications for condonation of delay are accordingly allowed.

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• 2021 (10) TMI 892
  
  Demand u/s 11D - Collection of amount in the name of duty - Cash recovery of Money Credit Scheme - applicability of Section 11D of the Central Excise Act, 1944 - HELD THAT:- Much emphasis was placed on the last sentence appearing in the said circular, which predicates that the manufacturer is utilized to pay duty on any finished excisable product and which duty is collected from the buyer. This expression, though, wide enough but cannot travel beyond Section 11D of the Act and in reference to the Board Circular Bearing No. 216/50/96-CS, dated 4-6-1996, referred to in the stated circular dated 7-8-2002. Besides this, nothing more is required to be said. The claim set up in the Writ Petition, therefore, has been rightly negated by the High Court. SLP disposed off.

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• 2021 (8) TMI 1075
  
  Evasion of duty - levy of penalty - secured creditor and the debts were transferred to the respondent Bank - HELD THAT:- It is not possible for the appellant to plead that they have crown debt which would take precedence over a secured liability and fairly, the learned Additional Solicitor General does not even seek to contend it - there is no need to go into other issues sought to be raised by either of the parties before us or through the impugned judgment but suffice to say that the respondent Bank cannot be prevented from exercising its rights as a secured creditor on the pretext that there is a debt to the Excise Department arising from the confiscation order dated 25.02.2006. On realization of the dues of the Bank, if amounts are still left, those amounts can be utilized to satisfy the dues of the Excise Department and naturally, if there are still amounts left, the debtor would be the beneficiary of the same - Appeal dismissed.

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• 2021 (6) TMI 517
  
  Classification of goods - industrial chemical ‘Sikko Sol’ - classifiable under sub-head No. 2710 1213 of the Central Excise Tariff Act,1985 or otherwise? - period from 01.04.2011 to 31.12.2015 - HELD THAT:- A notice was issued under Section 174(2)(e) of the Central Goods & Service Tax Act, 2017 on 02.02.2021, for initiation of process of recovery. On 22.02.2021, the raw material/finished goods, movable and immovable properties were attached. Plant and machinery was also attached - it is deemed fit and proper in the interests of justice to restore the appeal before the CESTAT which shall be decided on its own merits. The petitioner shall give an undertaking that it shall neither alienate movable or immovable property nor create third party rights - The respondents are directed to defreeze the bank accounts and the petitioner shall undertake to utilize it only for the purpose of his business - SLP disposed off.

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• 2021 (3) TMI 291
  
  Classification of goods - Relays manufactured by the appellant used only as Railway signaling equipment - fall under Chapter 86, Tariff Item 8608 as claimed by the appellant or under Chapter 85 Tariff Item No.8536.90 as claimed by the Department? - time limitation of SCN - absence of any fraud, collusion, willful misstatement or suppression of facts, especially since the classification list submitted by the appellant have been approved on 27.08.1993 - Section 11A of the Central Excise Act,1944. Classification of Relays - HELD THAT:- What is recognized in Note 3 can be called the “suitability for use test” or ‘the user test’. While the exclusion under Note 2(f) may be of goods which are capable of being marketed independently as electrical machinery or equipment, for use otherwise than in or as Railway signaling equ....... + More

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• 2021 (2) TMI 1213
  
  Maintainability of petition - availability of alternative remedy of appeal - Principles of Natural Justice - Rule 17(2) of the Pan Masala Packing Machines (Capacity, Determination and Collection of Duty) Rules, 2008 - it was held by Bombay High Court that The challenge to the vires of Rule 17(2) of the Pan Masala Rules is rather without substance and therefore we do not consider it necessary to deal with the same in this case. HELD THAT:- Issue notice - In the meantime, there shall be stay on penalty.

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• 2021 (1) TMI 1241
  
  Clandestine removal - corroborative evidences - whether the electronic evidence collected during the course of the investigation by the appellant is properly taken into consideration by the Tribunal for adjudication in the appeal or not? - it was held by Gujarat High Court that In view of the findings of facts arrived at by the Tribunal, after considering the material placed before it, no question of law much less any substantial question of law arises for consideration out of the impugned order. HELD THAT:- There are no reason to entertain the Special Leave Petitions under Article 136 of the Constitution - The Special Leave Petitions are accordingly dismissed.

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• 2020 (11) TMI 726
  
  Interest on refund claim - Section 11BB of the Central Excise Act, 1944 - interest denied on the finding that the adjudication of the claim attained finality only after dismissal of the proceedings before the High Court on 18-7-2005; whereas the Department had already paid refund amount to the appellant on 26-6-2005 - Circular No. 670/61/2002-CX.8, dated 1-10-2002 - HELD THAT:- The approval of the dictum of the Rajasthan High Court in JK. CEMENT WORKS VERSUS ASSTT. COMMISSIONER OF CENTRAL EXCISE & CUSTOMS [2004 (2) TMI 78 - RAJASTHAN HIGH COURT], which directly deals with the claim of the appellant before this Court who had made application for refund on 30-12-1999 and, therefore, the statutory interest ought to commence after non-payment within three months from the date of application, being the starting point envisaged by Section 1....... + More

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• 2020 (9) TMI 49
  
  100% EOU - Exemption from payment of Customs Duty and Excise Duty - sale to DTA - production and export of cut flowers and flower buds of all kinds, suitable for bouquets and for ornamental purposes - benefit of N/N. 126/94Cus dated 3.6.1994 - thrust of the argument of the appellant is that according to Paragraph 3 of the exemption notification, sales made in DTA would attract excise duty and since the cut flowers sold by the appellant are non-excisable goods, no excise duty can be levied upon it - it is also contended that since the cut flowers are home grown, customs duty cannot be levied upon them and therefore, the demand of customs duty cannot be sustained. Whether customs duty can be charged on the non-excisable goods produced in India and sold in DTA by an EOU? - HELD THAT:- In the present case, the notification provides for exempt....... + More

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• 2020 (8) TMI 451
  
  Valuation of excisable goods - Amendment to Section 4 - change from Normal value to Transaction value - allegations that assessees in these cases allegedly undervalued the goods, sold them for a much higher price than what was reflected in the invoices and thereby they evaded the excise duty actually payable. - period of assessment was both prior to and after 01.07.2000 and in other cases, the period was after 01.07.2000 HELD THAT:- The Adjudicating Authorities as well as CESTAT are also guilty of failure to do something in these batches of cases - Since the Adjudicating Authorities as well as the CESTAT failed to make various determination, the orders of remand passed by the Tribunal, though for completely different reasons, were justified - Hence the appeals are liable to be disposed of, confirming the orders of remand passed by CESTAT,....... + More

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• 2020 (5) TMI 63
  
  Classification of goods - car matting - classified within Chapter 57 of the First Schedule to the Central Excise Tariff Act, 1985 under the heading “Carpets and Other Textile Floor Coverings” or they would be classified under Chapter 87 thereof, which relates to “Vehicles other than Railway or Tramway Rolling-Stock and Parts and Accessories Thereof”? HELD THAT:- Three cases have been decided by the Tribunal in COLLECTOR OF C. EX., BOMBAY-II VERSUS STERLING INDIA [1999 (7) TMI 704 - CEGAT, NEW DELHI], COLLECTOR OF CENTRAL EXCISE VERSUS SWARAJ MAZDA [1993 (7) TMI 186 - CEGAT, NEW DELHI], and JYOTI CARPET INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I [2001 (4) TMI 316 - CEGAT, NEW DELHI] which obviously has no precedent value for us - We however, discussed these cases only for the purpose of ascertaining ....... + More

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• 2020 (4) TMI 669
  
  Doctrine of Promissory Estoppel - withdrawal of scheme for revival of economy in Kutch District - Withdrawal of the benefit/incentive scheme to the original writ petitioners - retrospective or retroactive? - effect of subsequent N/N. 16/2008 dated 27.03.2008 - It was the case of the original writ petitioners that the subsequent notification No. 16/2008-CE changed the entire basis of the incentive exemption and had the effect of substantially reducing their entitlement of refund. It was also the case on behalf of the original writ petitioners that as a result of the said amendment which resulted in their entitlement for refund being reduced from nearly 100% of the duty paid to only 34% of such duty amount. According to the original writ petitioners, since the promised incentive was curtailed midway before the expiry of the five years perio....... + More

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• 2020 (3) TMI 375
  
  100% EOU - allegation that they were doing job work in violation of Exim policy - quantum of sale made to DTA unit - debonding - conversion of raw material supplied by M/s Tata Iron & Steel Company Ltd. - transfer of Manganese Ore by TISCO to UFAC for the purposes of processing the same and converting it into Silicon Manganese - sale and purchase - case of Revenue is that since in the transaction between UFAC and TISCO there is no transfer of property in goods, the same cannot be termed as ‘sale’ and therefore would not be covered under paragraph 9.9 (b) of the EXIM Policy - HELD THAT:- The perusal of the definition makes it clear that when there is a transfer of possession of goods in the ordinary course of trade or business either for cash or for deferred payment or any other valuable consideration, the same would be cov....... + More

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