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Central Excise - Supreme Court - Case Laws

Showing 21 to 40 of 3199 Records

  • 2017 (11) TMI 655

    Refund claim - EC/SHEC - Area Based Exemption - industrially backward area - 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 the exemption notifications? - Divergent views. - Held that - Government itself has taken the position that where whole of excise duty or service tax is exempted, even the Education Cess as well as S....... + More


  • 2017 (11) TMI 343

    Maintainability/entertainability of the present Appeals - Section 35G of the Central Excise Act - the decision in the case of COMMISSIONER CENTRAL EXCISE AND SERVICE-TAX APMEDABAD-III Versus PRAVINBHAI NARSHIBHAI PATEL, PARTNER 2016 (12) TMI 478 - GUJARAT HIGH COURT contested, where it was held that despite having found that the present Appeals under Section 35G of the Act before this Court shall not be maintainable, the present Appeals are not r....... + More


  • 2017 (10) TMI 965

    Condonation of delay - Site formation service - contract for production, Drilling & Associates Work in Underground Sindesar Khurd Mine - the decision in the case of M/s. Teknomin Construction Ltd. Versus C.C.E. & S.T., Jaipur 2017 (4) TMI 704 - CESTAT NEW DELHI contested - Held that - delay condoned - appeal admitted........ + More


  • 2017 (10) TMI 660

    Excisability - agarbathi perfume also called as odoriferous compound which is used in manufacture of agarbathis sold in the market - Whether the Board s Circular No.495/61/99-CX.3, dated 22.11.1999 exempts payment of excise duty on perfumery compound manufactured by the respondent? - Held that - The Board vide its circular clarified that such odoriferous compound mixed with dough is not excisable - The circular clarifies that odoriferous substanc....... + More


  • 2017 (10) TMI 215

    SSI exemption - use of brand name - Notification No. 8/2003-CE - exclusion of export turnover - the decision in the case of M/s Himgiri Plastics, Sh. Joginder Kumar Talwar, Partner, Sh. Sanjeev Talwar, Partner, M/s Himalayan Poly Colours, Smt. Neelam Talwar, Partner, M/s Himalayan Poly Colours, Smt. Rimmi Talwar, Partner - M/s Himalayan Poly Colours, Sh. Puneet Talwar Versus CCE, Delhi 2016 (11) TMI 228 - CESTAT NEW DELHI contested, where it was ....... + More


  • 2017 (10) TMI 135

    Misdeclaration of value - Interest - Penalty - Rule 6 of the Valuation Rules, 2000 - the decision in the case of Tycon Automation Private Ltd., Shri Dinesh Kumar Bhardwaj, Tycon Automation Pvt. Ltd. Versus C.C.E., Noida 2016 (12) TMI 1456 - CESTAT ALLAHABAD contested - Notices issued........ + More


  • 2017 (9) TMI 1256

    Condonation of delay - Maintainability of appeal - project import - the decision in the case of Commissioner of Central Excise and Service Tax Versus Kei Industries Limited 2017 (4) TMI 942 - RAJASTHAN HIGH COURT contested - Held that - delay condoned - leave granted........ + More


  • 2017 (9) TMI 706

    Exemption Notification 8/97 dated 1.3.1997 - eligibility for benefit - imported paper cones used for winding of yarn - the decision in the case of Commissioner of Central Excise, Pune-II Versus Abhishek Cotspin Mills Ltd. 2016 (8) TMI 979 - CESTAT MUMBAI contested, where it was held that paper cones are packing materials, and were permitted to import the same as such without payment of duty - Held that - the decision in the above case upheld - ap....... + More


  • 2017 (9) TMI 705

    Condonation of delay - 100% EOU - denial of eligibility for concession - demand of duty - the decision in the case of M/s Winsome Yarns Ltd., Shri Manish Bagrodia, M.D., Shri N.K. Maheshwari, Director and Shri S.K. Sharma, V.P. Versus CCE, Chandigarh 2016 (10) TMI 608 - CESTAT CHANDIGARH contested, where it was held that appellant eligible to claim exemption - Held that - delay not condoned - The appeals are dismissed on the ground of delay as we....... + More


  • 2017 (9) TMI 620

    Evasion of duty - CENVAT credit - omission of Rule 56A - Held that - The ingredient of the offence is the evasion. The omission of a procedural rule for availing the credit cannot in any manner affect the said charge. The prosecution cannot be deprived of opportunity to prove evasion which by itself is an offence. In this view of the matter, there was no justification for the High Court to quash the charge merely on the ground of Rule 56A having ....... + More


  • 2017 (9) TMI 619

    Condonation of delay - Refund claim - the decision in the case of Commissioner, Service Tax Commissionerate, Noida Versus M/s Samsung India Electronics Pvt. Ltd. 2017 (9) TMI 590 - ALLAHABAD HIGH COURT contested - Held that - Delay condoned - Leave granted........ + More


  • 2017 (9) TMI 618

    SSI Exemption - Clubbing of clearances - Clandestine removal of goods - the decision in the case of M/s. Nova Industries (P) Ltd. Versus CCE- Chandigarh 2015 (5) TMI 99 - CESTAT NEW DELHI contested - Held that - Application for exemption from filing certified copy of the impugned order is allowed - Issue notice on the application for condonation of delay as well as in appeal........ + More


  • 2017 (9) TMI 416

    Condonation of delay - Cement and clinker - whether the cement cleared by the appellant to the customers covered under serial No.1C of the N/N. 4/2006-CE dated 01.03.2006 read with Standards of Weights and Measures (Packaged Commodities) Rules, 1977 and whether such consumers can be categorized as institutional or industrial consumer? - the decision in the case of Ambuja Cements Ltd. Versus C.C.E. Raipur 2017 (1) TMI 1130 - CESTAT NEW DELHI conte....... + More


  • 2017 (9) TMI 415

    Denial of the benefit of N/N. 6/2006, dated 1-3-2006 - anchor rings and load spreading plates - the decision in the case of Rakhoh Enterprises Versus Commissioner of Central Excise, Pune 2016 (11) TMI 1207 - CESTAT MUMBAI contested - Held that - In deciding the issue of entitlement of the respondent Assessee to the benefit of exemption under the Notification in question (No.6/2006 dated 1st March, 2006) the Tribunal has relied upon the decision o....... + More


  • 2017 (8) TMI 1091

    Lapsing of credit of duty lying unutilised with the manufacturer from a specified date - decision in the case of M/s SML Isuzu Ltd. & Anr. V.E. Commercial Vehicle Ltd. & Anr. Versus Union of India & Anr 2016 (7) TMI 1074 - DELHI HIGH COURT contested, where it was held that Scope of judicial review in respect of fiscal legislation is limited to the extent of determining whether it is outside the legislative competence of the legislatur....... + More


  • 2017 (8) TMI 883

    Condonation of delay - Maintainability of appeal - case of Revenue is that the appeal is not maintainable insofar as it relates to determination of question having relation to rate of duty - the decision in the case of Thejo Engineering Services Pvt. Ltd. Versus Commr. OF C. Ex., Chennai-II 2015 (7) TMI 1229 - MADRAS HIGH COURT contested - Held that - The special leave petition is dismissed on the ground of delay........ + More


  • 2017 (8) TMI 822

    Classification of goods - Integrated Fixed Wireless Terminals CDMA-2000-1X (ETS 2288) - whether appellant is eligible to avail benefit of exemption notification no.6/2003-CE (Sr.no.264) for the CDMA WLL phones manufactured by them? - the decision in the case of M/s. Surana Telecom Ltd. Versus Commissioner of Central Excise, Goa 2016 (12) TMI 1388 - CESTAT MUMBAI contested, where it was held that benefit of notification 6/2002-CE needs to be exten....... + More


  • 2017 (8) TMI 821

    Classification - worn out Silver targets - Whether to be classifiable under Chapter Subheading No. 7101.80 attracting 16% rate of duty as per Department or under Chapter Subheading No. 7101.31 which attracts NIL Rate of Duty - the decision in the case of Super Cassettes Industries Ltd. Versus C.C.E., NOIDA 2016 (8) TMI 446 - CESTAT ALLAHABAD contested, where it was held that worn out Silver Targets are classifiable under chapter subheading No. 70....... + More


  • 2017 (8) TMI 820

    Valuation - Job worker - manufacture and clearance of intermediary goods to the principal manufacturer for manufacture of final goods - the decision in the case of M/s. Sri Kannapiran Mills Ltd. Versus CCE & ST, Salem 2016 (6) TMI 541 - CESTAT CHENNAI contested, where it was held that the Tribunal cannot make a new case to create jurisdiction for it to decide the issue not before it. Since the case is covered by Section 4 (3) (b) (i), the pre....... + More


  • 2017 (8) TMI 819

    Rivets - Demand - Limitation - Extended period - Suppression - the decision in the case of AVDEL (INDIA) PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MUMBAI 2004 (6) TMI 82 - CESTAT, MUMBAI contested - Held that - the civil appeal is dismissed for non-prosecution........ + More


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