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Central Excise - Supreme Court - Case Laws

Showing 41 to 60 of 3174 Records

  • 2017 (5) TMI 84 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT

    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 - SUPREME COURT OF INDIA

    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 - SUPREME COURT OF INDIA

    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

    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

    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

    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

    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

    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

    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

    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 1590 - SUPREME COURT

    Classification of goods - complete kit of Colour Television Sets in SKD condition cleared to job workers of OEMs in kit form - whether classifiable under Sub-heading No. 8529.00 of Schedule to the Central Excise Tariff Act, 1985 or not? - the decision in the case of M/s Vewvox Systems Versus Commissioner of Customs, Central Excise & Service Tax, Noida-I 2017 (1) TMI 1023 - CESTAT ALLAHABAD contested - Held that - clearance effected by the app....... + More


  • 2017 (3) TMI 1357 - SUPREME COURT OF INDIA

    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 1297 - SUPREME COURT OF INDIA

    Maintainability of appeal - Penalty - Valuation - revised valuation of FOC materials supplied by GMI - loading towards drawing and design supplied by GMI to AVTEC - the decision in the case of Commissioner of Customs, Central Excise and Service Tax, Indore Versus Avtec Limited 2017 (12) TMI 1424 - MADHYA PRADESH HIGH COURT contested - Held that - Delay condoned - issue notice........ + More


  • 2017 (2) TMI 1224 - SUPREME COURT

    Invocation of extended period of limitation - Demand of duty alongwith interest and penalty - appellant procured certain inputs from 100 EOU - credit of duty availed in excess of additional duty leviable under Section 3 of the Customs Tariff Act equivalent to duty of excise specified in Clauses (i) (ii) (iii) (iv) (v) (vi) (via) of Rule 3(1) of CCR, 2004 is irregular - the decision in the case of M/s. Molex (India) Private Ltd. Versus Commissione....... + More


  • 2017 (2) TMI 1041 - SUPREME COURT

    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

    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 1473 - SUPREME COURT

    Lapsing of credit of duty lying unutilised with the manufacturer from a specified date - the 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 legisl....... + More


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

    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


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