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Central Excise - Supreme Court - Case Laws

Showing 41 to 60 of 3199 Records

  • 2017 (8) TMI 818

    Time limitation - Entitlement of Interest u/s 11BB of the Central Excise Act 1944 - the decision in the case of AMALGAMATED PLANTATIONS (P) LTD. Versus UNION OF INDIA 2013 (11) TMI 589 - GAUHATI HIGH COURT contested - Held that - The special leave petition is dismissed on the ground of limitation........ + More


  • 2017 (8) TMI 817

    Imposition of penalty - Cenvat credit wrongly taken - M.S. Angle, M.S. Channel, G.C. Sheet and Welding Electrodes are used for making support structures for the capital goods - The decision in the case of M/s. Eastern Metallizing Ltd. Versus Commr. of Central Excise, Kolkata-II 2016 (5) TMI 897 - CESTAT KOLKATA contested, where it was held that when conflicting judgments with respect to an issue were available then it cannot be said that appellan....... + More


  • 2017 (8) TMI 788

    Condonation of delay - Valuation - deduction of discount - the decision in the case of M/s Mercedes-Benz India Pvt. Ltd. Versus CCE, Pune-II 2016 (10) TMI 79 - CESTAT MUMBAI , contested - Held that - Delay in filing these appeals is condoned - appeals admitted........ + More


  • 2017 (8) TMI 787

    Benefit of exemption under N/N. 6/2002 CE dated 01.03.2002 as amended by Notfn No. 47/2002-CE dated 06.09.2002 - contract of construction of pipeline - whether the department s view that in the assessee s contract there is no element of water treatment plant hence they are not eligible for exemption justified? - Decision of tribunal 2016 (10) TMI 907 - CESTAT HYDERABAD contested. - Held that - The judgment of the learned CESTAT in the case of CCE....... + More


  • 2017 (8) TMI 107

    Condonation of delay - Cement - benefit of concessional rate of duty in terms of Sl. No. 1C in N/N. 4/2007-CE dated 01.03.2007 - the decision in the case of CCE, Bhopal Versus M/s Maihar Cement 2016 (12) TMI 275 - CESTAT NEW DELHI contested, where it was held that the sales made directly to various actual users will not be covered by the category of retail sale - Held that - delay condoned - appeal admitted........ + More


  • 2017 (7) TMI 465

    Waiver of penalty u/s 11AC of the Central Excise Act - no deliberate intention - failure to discharge duty, on account of confusion - the decision in the case of The Commissioner of Central Excise Versus M/s. Madras Aluminium Company Limited 2016 (12) TMI 1374 - MADRAS HIGH COURT contested, where it was held that there is no willful intent to evade duty and hence the question of invoking the penalty under section 11AC would not arise - Held that ....... + More


  • 2017 (7) TMI 464

    Manufacture - Fly Ash - Whether fly ash as formed during the production of electricity is a product, which falls within the meaning of manufacture as defined under Sections 2 (f) of the Central Excise Act? - decision in the case of The Central Board of Excise & Customs Government of India, The Commissioner of Central Excise Versus M/s. Mettur Thermal Power Station (A Unit of Tamil Nadu Generation & Distribution Corporation Ltd. (TANGEDCO)....... + More


  • 2017 (7) TMI 244

    SSI Exemption - Clubbing of the value of clearances - the decision in the case of Parag Fans and Cooling Systems Ltd. Versus Commissioner Customs Central Excise & Service Tax Indore 2014 (10) TMI 875 - MADHYA PRADESH HIGH COURT contested, where it was held that Revenue clearly proves its case establishing total concern, control, nexus and inseparable link between the assessee and its other proprietary concern viz., Parag Industries - Held tha....... + More


  • 2017 (5) TMI 236

    Duty demand - Shortage of goods - Seizure of goods - Fraudulent availment of MODVAT Credit - Non receipt of actual goods - the decision in the case of Bhanu Iron & Steel Co. Ltd. Versus Commissioner 2017 (4) TMI 155 - SUPREME COURT contested - Held that - We find no merit in the review petitions and the same are accordingly dismissed - petition dismissed - decided against petitioner. ....... + More


  • 2017 (5) TMI 84

    Interim stay of order passed by High Court - omitting the delayed payments of duty through CENVAT - Rule 8(3A) - decision in the case of Commissioner of Central Excise, Delhi Versus Vikrant Auto Industries 2016 (9) TMI 322 - DELHI HIGH COURT contested, where it was held that Rule 8 (3A) itself has been struck down and is no longer in existence - Held that - There shall be interim stay of the impugned judgment and order passed by the High Court of....... + More


  • 2017 (5) TMI 50

    Review Petition - refund claim - the issue in the case of Commissioner of Central Excise, Madras Versus M/s Addison & Co. Ltd. 2016 (8) TMI 1071 - SUPREME COURT is required to be reviewed - Held that - the decision in the case do not require to be reviewed - petition dismissed - decided against petitioner........ + More


  • 2017 (4) TMI 1276

    Penalty - The issue of imposition of penalty on the appellant has not been considered by the Tribunal in spite of a rectification of mistake application having been filed - matter remanded to the Tribunal for afresh consideration only of the issue of penalty levied on the appellant........ + More


  • 2017 (4) TMI 1240

    Manufacture - Whether the conversion of paddy into rice amounts to manufacture as per section 2(f) of the Act or not? - Clandestine removal - 100% EOU - export of basmati rice - section 3(1) of the Central Excise Act, 1944 read with section 12 of the Customs Act, 1962 - the decision in the case of M/s. Dunar Foods Ltd. Shri Ranjeev Aggarwal, Executive Director Versus. CCE, Panchkula 2016 (11) TMI 636 - CESTAT CHANDIGARH contested - Held that - we....... + More


  • 2017 (4) TMI 1224

    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

    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

    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

    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

    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

    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

    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


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