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Central Excise - Supreme Court - Case Laws

Showing 1 to 20 of 3024 Records

  • 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 1041 - SUPREME COURT

    The Commissioner of Central Excise, Chandigarh Versus M/s Stesalit Limited

    Quantum of penalty - the respondent manufactured copper coils from the copper strips and used them capatively in the up-gradation of smoothing reactors. The respondent, however, neither paid any duty on the copper coil used by them capatively in their modification activity undertaken at the relevant period nor did they submit the requisite declaration u/r 173-C of the CER, 1944 - Held that - the Tribunal erred in reducing the amount of penalty fr....... + More


  • 2017 (2) TMI 840 - SUPREME COURT

    KSB Pumps Ltd. Versus Commissioner of Central Excise, Pune

    Condonation of delay - Rectification of Mistake - the decision in the case of KSB Pumps Ltd. Versus Commissioner of Central Excise Pune I 2016 (12) TMI 1326 - CESTAT MUMBAI contested - Held that - notice on applications seeking condonation of delay as well as in the appeals issued - in the meantime time there will be stay on the order of above case........ + More


  • 2017 (1) TMI 1311 - SUPREME COURT OF INDIA

    Commissioner of Central Excise, Vadodara Versus M/s Vadilal Gases Ltd. & Ors.

    Deemed Manufacture - activity of filing gases from tanker to individual cylinders, mixing more than one gases in specified proportion - labelling or relabelling - Scope of Note 10 of Chapter 28 of the Central Excise Tariff Act, 1985 - Held that - reliance placed in the case of Ammonia Supply Company vs. CCE, New Delhi 2001 (5) TMI 81 - CEGAT, COURT NO. III, NEW DELHI wherein the Tribunal has taken the view that Ammonia coming in tankers cannot be....... + More


  • 2017 (1) TMI 641 - SUPREME COURT

    M/s Dharampal Satyapal Ltd. Versus U.O.I

    Recalling of the order - adjudication - Appeal against the decision Union of India And Another Versus Dharampal Satyapal And Others 2013 (10) TMI 238 - DELHI HIGH COURT - Held that - the appellants on the previous occasion had submitted that the matter should be thrashed out before the Settlement Commission, but today it is argued that the matter requires to be adjudicated by the adjudicating authority as a show cause notice was issued. A plea of....... + More


  • 2017 (1) TMI 483 - SUPREME COURT

    Commissioner Central Excise, Bangalore Versus M/s. United Spirits Ltd. & Another

    Manufacture - excisability of food flavours - Valuation - inclusion of amount paid for Royalty - the food flavours were prepared by mixing of various essences (odoriferous substances) - The liquor manufacturers under the manufacturing agreement would use food flavours in such proportions as identified by the respondent and the blending proportion was maintained as a trade secret of the respondent - The royalty paid to the respondent by the liquor....... + More


  • 2017 (1) TMI 482 - SUPREME COURT

    Mahalakshmi Cable Industries Versus Commissioner

    Denial of refund claim - deposit under protest - period of limitation - SLP against the decision in the caaseof Mahalakshmi Cable Industries Versus Commissioner of Central Excise 2015 (3) TMI 658 - DELHI HIGH COURT - Held that - delay condoned - SLP dismissed........ + More


  • 2017 (1) TMI 481 - SUPREME COURT

    Commissioner Versus HCL Peripherals

    Whether Touch Screen Kiosks are eligible for exemption u/not. 6/02 as computers - appeal against the decision in the case of HCL PERIPHERALS Versus COMMISSIONER OF C. EX., CHENNAI 2008 (4) TMI 195 - CESTAT, CHENNAI - Held that - The Civil Appeal is dismissed on the ground of delay - decided against appellant........ + More


  • 2017 (1) TMI 419 - SUPREME COURT

    M.J. Pharmaceutical Ltd. Versus Commissioner

    Curative Petition - Denial of CENVAT Credit - Imposition of penalty - the decision in thecase of 2015 (5) TMI 447 - SUPREME COURT contested - Held that - We have gone through the Curative Petition and the relevant documents. In our opinion, no case is made out within the parameters indicated in the decision of this Court in Rupa Ashok Hurra v. Ashok Hurra and Another 2002 (4) TMI 889 - SUPREME COURT - petition dismissed - decided against petition....... + More


  • 2017 (1) TMI 418 - SUPREME COURT

    Commissioner Versus Wrigley India Ltd.

    Abatement - the decision in the case of COMMISSIONER OF C. EX., BANGALORE-III Versus WRIGLEY INDIA LTD 2007 (8) TMI 136 - CESTAT, BANGALORE contested - Held that - the findings of fact recorded by all the authorities below are against the Department. No question of law arises for our consideration - appeal dismissed - decided against appellant........ + More


  • 2017 (1) TMI 417 - SUPREME COURT

    Bombay Burmah Trading Corporation Ltd. Versus Commissioner

    Set off on duty paid on the treated paper and treated fabric - the decision in the case of BOMBAY BURMAH TRADING CORPORATION LTD. Versus COMMR. OF C. EX., PUNE-I 2008 (5) TMI 637 - CESTAT MUMBAI , contested - Held that - the appellant could not give any satisfactory evidence to show that the same product in respect of which duty was paid was used as an intermediary product for the manufacture of the final product - appeal dismissed - decided agai....... + More


  • 2016 (12) TMI 1060 - SUPREME COURT

    Sterlite Opticals Technologies Ltd. Versus Commissioner of Customs & Central Excise

    Benefit of N/N. 125/84-CE - EPCG scheme - Rule 8(1) of the Central Excise Rules, 1944 - commitment of fraud - Held that - the learned counsel shall restrict their arguments to the points framed hereinabove. They shall file their written notes of submissions within four weeks hence. ....... + More


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