|
Advanced Search Options
Central Excise - Supreme Court - Case Laws
Showing 1 to 20 of 1866 Records
More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote and Decision etc.
-
2023 (10) TMI 1112
Invocation of extended period of limitation - applicability of proviso to Section 11A of the CE Act - Classification of goods - chewing tobacco - to be classified under the CET SH 2403 9910 as 'chewing tobacco' or to be classified under CET SH 2403 9930 as 'zarda/jarda scented tobacco' - product manufactured and cleared by the Assessee for the period 01.03.2006 to 10.07.2006 - penalty u/r 26. Invocation of extended period of limitation - applicability of proviso to Section 11A of the CE Act - HELD THAT:- The tribunal has proceeded to hold that limitation would apply and show cause notice should not have been issued beyond one year in view of the fact that the Assessee intimated their intention to change, without addressing the various issues which has been raised. In other words, the tribunal by cryptic order has n....... + More
-
2023 (9) TMI 1280
Adjudication of SCN - HELD THAT:- The SLP disposed holding that Considering the fact that both the show cause notices - one dated 1-3-2016 issue by the Directorate General of Central Excise Intelligence, Delhi Zonal Unit and the subsequent show cause notice dated 23-10-2017 issued by the Commissioner, Central Goods and Services Tax Commissionerate, Alwar were on the same subject-matter, the High Court is justified in passing the impugned judgment and order and directing that both the notices to be adjudicated and heard together by one authority. The present special leave petition is disposed of.
-
2023 (9) TMI 1137
Seeking permission for withdrawal of SLP - HELD THAT:- The special leave petitions are dismissed as withdrawn, with liberty to file a review before the High Court. Liberty is also granted to the petitioner(s) to challenge the impugned order, in case the decision in the review petition is adverse to the petitioner(s).
-
2023 (8) TMI 1303
SSI exemption - use of brand name of others - use of brand name of others - benefit of exemption under Notification dated 01.03.2002 bearing No.8/2002-Central Excise denied - HELD THAT:- Reliance placed in the case of Commissioner of Central Excise, Hyderabad IV Vs. Stangen Immuno Diagnostics [ 2015 (6) TMI 155 - SUPREME COURT] , wherein this Court while considering an earlier judgment in Bhalla Enterprises [ 2004 (9) TMI 109 - SUPREME COURT] has noted the observations that if the assessee is able to satisfy the assessing authorities that there was no such intention or that the user of the brand name was entirely fortuitous and could not on a fair appraisal of the marks indicate any such connection, it would be entitled to the benefit of exemption. An assessee would also be entitled to the benefit of the exemption if the brand name b....... + More
-
2023 (7) TMI 1016
100% EOU - Misdeclaration of export goods - Method of valuation - Rule 10-A or Rule 7 of CER - rejection of declared value - redetermination of value - under the guise of clearing Reject the prime quality goods were exported and sold into DTA to avail the benefit of Notification No.2/95-CE dated 04.01.1995 - demand alongwith penalty u/r 209A - Extended period of limitation - HELD THAT:- In the present case the appellants sold the prime quality goods mis-declaring the same as Rejects to the related company UIL and availed the benefit of concessional rate of duty under Notification No.2/95-CE. There are finding of facts recorded by all the authorities below that the appellants mis-declared the goods and sold prime quality goods as rejects and availed the benefit of concessional rate of duty illegally and fraudulently and by misdeclar....... + More
-
2023 (7) TMI 196
Demand of Differential Duty - wrongful determination of assessable value of finished goods by not including therein the monetary value of the duty benefits, obtained from its customers as a result of the transfer of the advance licenses - invocation of Extended period of limitation invoking proviso to Section 11A (1) of the Central Excise Act, 1944 - HELD THAT:- Section 11A of the Central Excise Act, 1944, which deals with the issue of limitation for issuing show cause notices for recovery of duties which have been short paid or short levied, is the governing law in the present case. In the case of Pushpam Pharmaceuticals Company Vs. Collector of Central Excise, Bombay [ 1995 (3) TMI 100 - SUPREME COURT] , this Court, while dealing with a similar fact circumstance wherein the extended period of limitation under the abovementioned pr....... + More
-
2023 (6) TMI 786
Reduction of redemption fine - waiver of penalty - adjudication upon two show cause notices, one pertaining to the Central Excise Act and the second pertaining to the Customs Act - HELD THAT:- The appeal pertaining to the excise component has been permitted to be withdrawn in terms of the request which was made by the assessee. What survives then is the appeal of the assessee pertaining to the component of the Customs Act 1962 and the Transferred Case arising from the appeal filed by the Department before the High Court of Judicature at Bombay. In terms of Section 130E(b) of the Customs Act, an appeal lies against any order of the CESTAT relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment. The appeal by the assesse....... + More
-
2023 (6) TMI 785
Classification of goods - liquefied petroleum gas (LPG) and mixed fuel oil (MFO) - classifiable under Chapter 2710.11.19 or under Chapter 2710 19 90 of the First Schedule to the Central Excise Tariff Act, 1985 - HELD THAT:- Since both tariff entries fall within Chapter 2710, the chapter notes are an internal guide to their interpretation. Supplementary note (a), therefore holds the key to interpretation; it states that motor spirit means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25 C and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. A plain reading of the note would reveal that all the ingredients have to be satisfied. It is not sufficient if the product is a hydrocarbon oil or that it has a flash point below 25 C; it....... + More
-
2023 (6) TMI 756
Condonation of delay of 109 days in filing appeal - Waiver of Penalty - attempt made by the present appellant to seek reopening of all the issues was declined by the Tribunal with reference to the fact that earlier challenge by the Revenue to the order dated 22-3-2018 was limited to the question of penalty - HELD THAT:- The Tribunal, ultimately proceeded to reject the appeal by its order dated 9-11-2021. The said order dated 9-11-2021 was questioned by the appellant before the High Court in Central Excise Appeal No. 1 of 2022, which was considered and dismissed by the High Court by its order in M/S. MEGHALAYA CAST AND ALLOYS PVT. LTD. VERSUS THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE [ 2022 (4) TMI 731 - MEGHALAYA HIGH COURT ] while again noticing the limited scope of the appeal and while endorsing the findi....... + More
-
2023 (6) TMI 754
Process amounting to manufacture - purchase of duty paid chassis and undertaking body building activity - motor vehicles described in sub-headings 8702.10 and 8702.90 of Heading 87.02 - HELD THAT:- Given the structure of the statute which clearly comprehends Entry 87.02 [by specifically referring to Headings 8702.10 and 8702.90); that the activity carried on by the appellant results in a finished product i.e. useable buses, the appellant s contention that fabrication does not amount to manufacture, does not merit consideration. This Court is of the opinion that the impugned order therefore, does not call for interference. Appeal dismissed.
-
2023 (5) TMI 191
Classification of goods - Aswini Homeo Arnica Hair Oil - to be classified as medicament under Tariff Item 3003 90 14 or as Hair oil (cosmetic) under Tariff Item 3305 90 19? - whether because of amendment of the entries in the said Chapters 30 and 33 in the year 2012, classification of the product in question required re-examination, even though the same was classified as medicament under the said Chapter 30 since the year 1994? - demand of differential duty alongwith interest and penalty - HELD THAT:- The case of Alpine Industries [ 2003 (1) TMI 103 - SUPREME COURT ] essentially related to the question of classification of the product Lip Salve , manufactured in accordance with the defence services specifications and supplied entirely to military personnel, as a medicament under Chapter 30 or as a preparation for care of skin un....... + More
-
2023 (4) TMI 826
E-filing of appeals in the High Court - implementation of Phase III of the e-Courts project - HELD THAT:- It has been noted that:- (i) E-filing of appeals has not been enabled in the High Courts of Allahabad, Uttarakhand, Karnataka, Andhra Pradesh, Guwahati, Manipur, Tripura and Meghalaya; (ii) Nearly 62% of appeals by the revenue have been filed before the High Courts in e-filing mode which is expected to increase following the order of this Court dated on 6 February 2023; (iii) Only 1% of the appeals before the ITAT have been filed in the e-filing mode; (iv) As of date, even after e-filing, the ITAT is insisting on physical submission of appeals; (v) 90.29% of cases under falling the jurisdiction of the Chief Commissionerates have been e-filed; and (vi) The e-filing module developed by NIC for CESTAT has been tested....... + More
-
2023 (3) TMI 1126
Recovery of erroneous refund - requirement of issuance of separate SCN - review of speaking order - whether the separate notice under Section 11A of the Central Excise Act is necessary for the recovery of the amount when an erroneous refund is granted through the speaking order is reviewed under Section 35E of the Act? - time limit prescribed under Section 11A. HELD THAT:- In the present case the original authority while passing the O-I-O allowed the refund. That the order-in-original sanctioning the refund was the subject matter of review under Section 35E of the Act. On merits the Reviewing Authority set aside the order-inoriginal sanctioning the refund. Therefore, as such stricto sensu it can be said to be giving effect to the order passed under Section 35E of the Act. As such the assessee is claiming the refund on the basis of O....... + More
-
2023 (3) TMI 1010
Valuation - related party transaction - price at which the appellant M/s Bilag Industries Ltd., Vapi (BIL) sold its products to the buyer, should be treated as a transaction with a related person under Section 4(4)(c) of the Central Excise Act, 1944, or not? HELD THAT:- The decision in COMMISSIONER OF CENTRAL EXCISE, AURANGABAD VERSUS M/S. GOODYEAR SOUTH ASIA TYRES P.L. OTHERS [ 2015 (8) TMI 61 - SUPREME COURT] is instructive. The assessee, a JV entity of Goodyear and CEAT (both of whom had equal share in it), had borrowed substantial sums of money from both Goodyear and CEAT. Later, CEAT transferred its entire shareholding to Goodyear. The revenue alleged that the assessee and Goodyear were related persons, which was negatived by this court holding that the order of the Member Judicial that only on the ground that the two compa....... + More
-
2023 (3) TMI 1009
Classification of imported goods - Cutter Suction Dredger along with other accessories and equipments including Pipes, Anchor Boats, Multicats, Dredging pumping units, Engines and other spares and accessories - to be classified under the Chapter Heading 8905 10 00 of the Customs Tariff Act, 1975 or not - Applicability for benefit of Nil rate of duty, in terms of Notification No. 21/2002- CUS dated 01.03.2002 - Assistant Commissioner was of the opinion that the multicats, M.S. pipes, imported dredging pumping units and other goods were classifiable under different tariff headings and were not entitled to exemption under the notification as DREDGERS . HELD THAT:- This Court after relying upon SARASWATI SUGAR MILLS VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-III [ 2011 (8) TMI 4 - SUPREME COURT ] and taking aid from the dictionar....... + More
-
2023 (3) TMI 951
Valuation - Transaction value of MRP based value - institutional buyer - Section 4(A) of the Central Excise Act - retail sale of footwear under Rs. 500/- - whether the goods sold by the respondent are eligible to claim tax benefits within the purview of the abovementioned notification under Section 4(A) of the Central Excise Act? - HELD THAT:- In the case of JAYANTI FOOD PROCESSING (P) LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, RAJASTHAN [ 2007 (8) TMI 3 - SUPREME COURT] , this Court, while deciding on a similar issue, held that for goods to be included under the assessment of Section 4(A) of the Central excise Act, it must comply with five factors. A bare perusal of Section 4(A) of the Act and the abovementioned judgment would show that to attract a MRP based valuation of goods under the Central Excise Act, the goods should be noti....... + More
-
2023 (3) TMI 437
Valuation of Specially Denatured Spirits (SDS) - Rejection of the highest rate - respondent-assessee, contended that upon a proper valuation in terms of Rule 6(p)(ii) of the Central Excise Rule, 1994, the value of SDS was determinable on the basis of its in-house production at Kaptanganj - extended period of limitation - penalty - HELD THAT:- This Court is of the opinion that the impugned order cannot be faulted. This Court in its judgment reported as AK ROY AND ANOTHER VERSUS VOLTAS LIMITED [ 1972 (12) TMI 37 - SUPREME COURT ] held that No data was placed before the High Court by the appellant to show that the 22 per cent discount did not represent 'trade discount' is a percentage deduction from the regular list or catalogue price of goods. As there was no case for the appellants that there was any secret arrangements bet....... + More
-
2023 (2) TMI 1130
Interpretation of statute - defining expression automobiles when it is not defined in Central Excise Act/Rules or any Notification issued thereunder - Can the expression given in the Acts, namely, Air (Prevention and Control of Pollution) Act, 1981 or Motor Vehicles Act, 1988 be adopted or the meaning of the expression automobiles can be assigned from the uniformly defined in the various dictionaries and known in common parlance? - whether N/N. 11/2011 dated 24.03.2011 giving the effect of demand of duty w.e.f. 29.04.2010 on the parts, components and assemblies of goods falling under Tariff Item No. 8426 41 00, headings 8417, 8429 and sub heading 8430 10 is clarificatory and applicable prior to 29.04.2010 mandatory and applicable from 29.04.2010 onwards? HELD THAT:- Considering the fact that there is a conflict between the two Bench....... + More
-
2023 (2) TMI 825
100% EOU - power of review own order - Power of Development Commissioner - grant of DTA sale permission - grant on the basis of clubbed value of physical exports and deemed exports - availment of concessional rate of excise duty under Section 3(1) of the Central Excise Act, 1944 as prescribed under Notification Nos. 8/97-C.E. and 2/95-C.E. - HELD THAT:- The term FOB value of exports has also been used in the application format whereby deemed exports had been considered at par with physical exports. As a consequence, the respondent submitted deemed export data at the time of applying for DTA sale. Although the appellants have contended that this requirement was only for the purpose of calculation of NFEP achievement, it appears that there was no explicit distinction between deemed exports and physical exports during the application pr....... + More
-
2023 (2) TMI 370
Constitutional Validity of section 9-D of the Central Excise and Salt Act, 1944 - the case is that while deciding the writ petitions afresh on remand, the High Court could not have limited its decision only to the issue relating to vires of section 9-D - breach of essential pre-requisites of section 9-D by the department in the adjudication orders - effect of the principles and pre-requisites laid down by the High Court for invocation of section 9-D vis- -vis the appellants case. Vires of section 9-D of the Excise Act - HELD THAT:- The writ petitions were instituted before the High Court way back in 1992 before any adjudication order was passed praying, inter-alia, for cross-examination of the remaining witnesses whose cross-examination had already been permitted but who were not produced. Pursuant to the liberty given by the Hig....... + More
........
|
