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Central Excise - Supreme Court - Case Laws

Showing 61 to 80 of 3282 Records

  • 2018 (3) TMI 549

    Valuation - clearance of polyester staple fibre to some customers who were in possession of import licences for inputs that had been invalidated as a condition for such procurement - the decision in the case of Commissioner of Central Excise, Nagpur Versus Indorama Textiles Ltd 2017 (8) TMI 1042 - CESTAT MUMBAI contested - Held that - Whether the facts set out in the said order to distinguish the case of respondent-assessee and the case of IFGL 2....... + More


  • 2018 (2) TMI 1751

    Valutaion - includibility - insurance charges - Held that - there are no ground to interfere - The appeals are accordingly dismissed........ + More


  • 2018 (2) TMI 1112

    Classification of goods - components/parts of a boiler - whether the essential components/parts of a boiler cleared by the assessee would attract duty under sub-heading 8402.10 of the first schedule of Central Excise Tariff Act, 1985 or sub-heading 8402.90 of the said schedule? - Held that - relying on the HSN note Part V under Section XVI, it is concluded that such components which are essential to classify the boiler as a machine, even if trans....... + More


  • 2018 (2) TMI 825

    SSI Exemption - use of Brand name - denial of exemption on the ground that that affixing the name, logo and particulars of buyers like the FCI and State Governments amounts to affixing on the jute bags a brand name . - Held that - merely because the name of an institution is printed or embroidered on articles would not mean that they would become branded products. A brand name, in addition to the name or logo, would have to be given in order to a....... + More


  • 2018 (2) TMI 824

    Valuation - clearance of manufactured computers after pre-loadingh with Application Software - misdeclaration of value - the decision in the case of Hewlett Packard India Sales (P) Ltd. Versus Commissioner of Central Excise, Pondicherry 2017 (7) TMI 406 - CESTAT CHENNAI contested, where it was held that Deduction of software cost has to be on the basis of amount equivalent to market prices of the comparable product, that the cost of operating sof....... + More


  • 2018 (2) TMI 285

    CENVAT credit - input services - service tax paid on goods that are transported to the purchaser after the sale - place of removal - whether the expression input service as defined in Rule 2(l) of the CCR, 2004, in the context of a service provider, would also include services which are used in or in relation to providing taxation output services described in the definition and the outward transportation to the purchaser would be treated as beyon....... + More


  • 2018 (2) TMI 223

    Valuation - section 4 or 4A - switch gears weighing more than 25 kg. each cleared to dealers - the decision in the case of M/s HPL electric & Power Limited Versus CCE, New Delhi 2017 (11) TMI 17 - CESTAT NEW DELHI contested, where it was held that The activity of packing/ repacking, labelling etc. on the impugned goods in their factory amounts to manufacture and are liable to duty in terms of Section 4A - Held that - the decision in the above....... + More


  • 2018 (2) TMI 117

    CENVAT Credit - Input services in relation to GTA - transportation of their final product from their premises to customers premises - scope of the restriction upto to place of removal - Rule 2(l)(ii) of the CC Rules, 2004 - validity of CBEC vide its Circular No. 97/8/2007-ST dated August 23, 2007 issued before the amendment for the issues post amendment - Held that - In the first instance, it needs to be kept in mind that Board s Circular dated A....... + More


  • 2018 (1) TMI 1350

    Business Auxiliary Service - Sale of SIM cards - Held that - Let these matters be listed after four weeks for final disposal........ + More


  • 2017 (11) TMI 1670

    SSI Exemption - rural area - use of Brand name - Held that - There is no merit in the present appeal - Admission is refused and the civil appeal is, accordingly, dismissed........ + More


  • 2017 (11) TMI 1629

    Service is complete - Ld. Counsel for the petitioner to take fresh steps for service of respondent No.1 within two weeks, as last opportunity. Notice thereafter be issued. - The Ld. Counsel for the appellant to file affidavit of valuation within four weeks, as last opportunity - List again on 19.1.2018........ + More


  • 2017 (11) TMI 1395

    Doctrine of Promissory Estoppel - tax holiday - Section 5A of the Central Excise Act, 1944 - Held that - In the present case, what was promised, i.e., exemption from the payment of central excise duty for a period of 10 years, had been fully complied with by the Union of India though the starting point of the grant of the benefit could be not from the date of commercial production but from the date of the notification making the exemption notific....... + More


  • 2017 (11) TMI 1317

    Redemption of gold - penalty - interest on the amount of redemption fine - 240 kilograms of gold (bars etc.) was seized by the appellant s father on the ground that the seized gold was held by the appellant in contravention of Rule 126-I - What is the law governing determination of the amount of fine that could be levied and collected from the appellant in lieu of the confiscation of gold seized from him? - Whether the High Court applied the corr....... + More


  • 2017 (11) TMI 1034

    Rectification of order by subsequent order - proviso to Section 11 A - extended period of limitation - Held that - Not only the aforesaid finding is a pure finding of fact, which conclusion of the learned Tribunal is duly supported by adequate reasons, we do not find any error on a substantial question of law to have been committed by the learned Tribunal - As already observed, the demand raised on the assessee was primarily founded on the sales ....... + More


  • 2017 (11) TMI 772

    Alternative remedy of appeal - Section 35H of the Central Excise Act, 1944 - the decision in the case of The Commissioner Central Excise and Customs, Aurangabad Versus M/s. India Containers Ltd., Shri Alex Rodriguez, Shri. A.M. Kulkarni, V.D. Bindu 2017 (7) TMI 94 - BOMBAY HIGH COURT contested - Held that - recovery of penalty shall remain stayed - Issue notice........ + More


  • 2017 (11) TMI 771

    Condonation of delay in filing appeal - the decision in the case of M/s Shakti Tubes Limited. Versus CCE, Patna 2017 (7) TMI 556 - CESTAT KOLKATA contested - Held that - delay is condoned - appeal admitted........ + More


  • 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 1347

    100% EOU - benefit of N/N. 23/2003-C.E., dated 31-3-2003 - benefit of drawback on the duty paid on the indigenously procured inputs - Held that - There is no merit in the present appeal - Admission is refused and the civil appeal is dismissed........ + More


  • 2017 (10) TMI 1335

    Condonation of delay in filing appeal - Held that - Applications for exemption from filing official translation and from filing certified copy of the judgment are allowed - there is no merit in the present appeal and is thus dismissed........ + More


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