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Central Excise - Supreme Court - Case Laws

Showing 61 to 80 of 3200 Records

  • 2017 (4) TMI 84

    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

    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

    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

    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

    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 Commission....... + More


  • 2017 (2) TMI 1041

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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 1672

    CENVAT credit - goods manufactured out of common inputs without payment of duty as well as on payment of duty - the decision in the case of Commissioner of Central Excise Versus Goyal Proteins Ltd. 2014 (2) TMI 1321 - RAJASTHAN HIGH COURT contested, where it was held that when the respondent-assessee had been furnishing regular returns on monthly basis disclosing therein about clearing goods manufactured out of common inputs without payment of du....... + More


  • 2016 (12) TMI 1060

    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


  • 2016 (12) TMI 471

    Manufacture - marketability - process of cold-rolling of stainless steel patta/pattis - the decision in the case of M/s. Gujarat Industries & Others Versus Commissioner of Central Excise-I, Ahmedabad 2015 (12) TMI 743 - SUPREME COURT contested - Held that - We have carefully gone through the review petitions and the connected papers. We find no error much less apparent in the order impugned - The review petitions are, accordingly, dismissed. ....... + More


  • 2016 (11) TMI 1430

    Jurisdiction - Export of goods - Failure to furnish ARE 1 and proof of export of goods as required under Rule 19 of the Rules - the decision in the case of M/s NVR Forgings Versus Union of India and others 2016 (5) TMI 7 - PUNJAB AND HARYANA HIGH COURT referred, where it was held that the order in appeal as well as revisionary order had been passed by the officers of the same rank which is not permissible as per law - Held that - the decision in ....... + More


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