2018 (7) TMI 781
Review of Order - Held that - There are no reason to interfere with the impugned order - The Special Leave Petitions are accordingly dismissed........ + More
2018 (7) TMI 780
CENVAT Credit - Base oil - receipt of shorter quantity of base oil - Held that - There is no merit in the present Special Leave Petition. The Special Leave Petition is accordingly dismissed........ + More
2018 (7) TMI 691
Cum-duty benefit - D. No. 9450/2017 - Delay condoned - Leave granted. - D.No. 42125/2017 - The civil appeal(s) is/are dismissed on the ground of delay in terms of the signed order........ + More
2018 (7) TMI 615
Pre-deposit - acceptance of entire amounts of pre-deposit made by each petitioner - Held that - The special leave petitions are dismissed........ + More
2018 (7) TMI 614
Utilization of CENVAT Credit - Held that - There is no ground to interfere with the impugned order - SLP dismissed........ + More
2018 (7) TMI 613
Pre-deposit - Section 35G of CEA - Held that - We are not inclined to interfere in view of the fact that the matter has been remanded to the jurisdictional authority by the learned Customs Excise & Service Appellate Tribunal in M/S JAI BALAJI INDUSTRIES LIMITED VERSUS CCE & ST, RAIPUR 2016 (12) TMI 841 - CESTAT NEW DELHI which has been affirmed by the impugned order of the High Court - SLP Dismissed........ + More
2018 (7) TMI 612
Manufacture - labelling and packing of handmade Biri in printed plastic wrappers with the aid of power operated machine to bring into existence retail pack , having brand name, meant for ultimate consumer - Held that - The special leave petitions are dismissed........ + More
2018 (7) TMI 260
Condonation of delay in filing SLP - Held that - The delay is not satisfactorily explained - delay cannot be condoned - SLP dismissed on the ground of delay........ + More
2018 (6) TMI 1425
CENVAT Credit - Input services in relation to GTA - transportation of their final product from their premises to customers premises - scope of the restriction upto to place of removal - Rule 2(l)(ii) of the CC Rules, 2004 - the decision in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. 2018 (2) TMI 117 - SUPREME COURT OF INDIA contested - Held that - There are no error much less apparent in the order impugned....... + More
2018 (6) TMI 1424
Denial of area based exemption - manpower recruitment agency or manufacturer of goods - benefit of notification No.214/86-CE was deniable to it not being a job worker - the decision in the case of M/S VASANTHAM ENTERPRISES VERSUS COMMISSIONER OF CENTRAL EXCISE, CHANDIGARH 2014 (12) TMI 953 - CESTAT NEW DELHI contested - Held that - There is no merit in the present appeal - appeal dismissed on the ground of delay as well as on merits........ + More
2018 (6) TMI 1354
Natural justice - opportunity to the noticee to cross examine the witnesses - rehearing of case - error apparent on the face of record - the decision in the case of PRINCIPAL COMMISSIONER CUSTOMS, CENTRAL EXCISE & SERVICE TAX VERSUS M.S.S. FOODS PROCESSORS, M/S ELORA TOBACCO CO. LTD., KISHORE WADHWANI 2017 (7) TMI 987 - MADHYA PRADESH HIGH COURT contested - Held that - the decision in the above case upheld - Exemption from filing certified co....... + More
2018 (6) TMI 1353
Classification of goods - Kimam - w.e.f. 1-4-2006 the goods manufactured by the appellant were also notified for assessment on MRP basis under Section 4A - the decision in the case of GULAB GUNDHI TOBACCO CO. VERSUS COMMISSIONER OF C. EX., DELHI-I 2018 (5) TMI 6 - CESTAT NEW DELHI contested - Held that - The decision in the above case upheld - The judgment impugned does not warrant any interference - appeal dismissed........ + More
2018 (6) TMI 1352
Classification of goods - C.I. Castings - The decision in the case of COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX BELGAUM VERSUS M/S. JP FOUNDRIES 2017 (5) TMI 457 - CESTAT BANGALORE contested - Held that - The judgment impugned does not warrant any interference - there is no reason to entertain the appeal - appeal dismissed........ + More
2018 (6) TMI 1297
Valuation - CNG - inclusion of services charges paid to private parties (PP) in the transaction valuation - whether price charged for sale of CNG to OMCs can be considered as transaction value for the purpose of payment of duty under Section 4(1)(a) of CEA - the decision in the case of MAHANAGAR GAS LIMITED VERSUS CCE, MUMBAI - V 2016 (9) TMI 782 - CESTAT MUMBAI contested - Held that - the decision in the above case upheld - there is no merit in ....... + More
2018 (6) TMI 477
Condonation of delay of 104 days in filing appeal - Section 35 of the CEA 1944 - the decision in the case of M/s. NATURAL SUGAR AND ALLIED INDUSTRIES LTD. Versus THE COMMISSIONER (APPEALS) CENTRAL EXCISE AND CUSTOMS, AURANGABAD AND ANOTHER 2017 (4) TMI 1354 - BOMBAY HIGH COURT , contested - Held that - None appears for the respondent, though the service is complete - Permission to file SLP without certified copy/plain copy of the impugned order i....... + More
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 fro....... + More
2018 (5) TMI 111
Valuation - part of sales consideration or not? - Delivery charges - the decision in the case of C.C.E., Visakhapatnam-II Versus Hindustan Petroleum Corporation Ltd. 2017 (1) TMI 1575 - ANDHRA PRADESH HIGH COURT contested - Held that - We are not inclined to interfere with the order passed by the High Court - SLP dismissed........ + More
2018 (4) TMI 1457
Monetary amount involved in the appeal - the decision in the case of M/s Pioneer Industries Versus C.C.E. & S.T. -Bhavnagar 2017 (4) TMI 687 - CESTAT AHMEDABAD contested - Held that - In view of the small amount of revenue involved, we are not inclined to interfere with the impugned order - appeal dismissed........ + More
2018 (4) TMI 1456
Classification of goods - Chewing Tobacco - the decision in the case of M/s Hira Packaging Versus CCE, Raipur 2017 (9) TMI 346 - CESTAT NEW DELHI contested - Held that - there are no merits in these appeals - Admission is refused and the civil appeals are, accordingly, dismissed........ + More
2018 (4) TMI 1319
First charge on the (hypothecated) property in auction - recovery of the Central Excise dues - Held that - The claim of the Corporation with regard the first charge on the property was answered by the High Court by holding that the stage for enforcement of the charge would come only when the property is sold for recovery of the Central Excise dues and therefore, the issue raised with regard to the first charge on the property is pre-mature. - The....... + More
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