2016 (11) TMI 562 - SUPREME COURT
Metriplex Pumps (P) Ltd. Versus Commissioner
SSI exemption - the decision in the case of METRIPLEX PUMPS (P) LTD. Versus COMMISSIONER OF C. EX., COIMBATORE 2012 (5) TMI 245 - CESTAT, CHENNAI contested - Held that - Since the tax effect involved in the instant appeal is negligible, the appeal is dismissed on this ground alone, leaving the question of law open. ....... + More
2016 (11) TMI 561 - SUPREME COURT
Commissioner Versus Kanoria Chem. & Industries Ltd.
The decision in the case of COMMR. OF C. EX., ALLAHABAD Versus KANORIA CHEM. & INDUSTRIES LTD. 2009 (9) TMI 832 - CESTAT NEW DELHI contested - Held that - the issue that falls for determination in this appeal is clearly covered against the Revenue by our order dated 25-10-2007 passed by this Court in the case of Union of India & Anr. v. M/s. Tata SSL Ltd. & Anr. 2007 (10) TMI 16 - SUPREME COURT OF INDIA - In the circumstances, therefo....... + More
2016 (11) TMI 560 - SUPREME COURT
Commissioner Versus Intas Pharmaceuticals Ltd.
Imposition of penalty - Assessee supplied the raw material to the loan licencee/job workers - They have paid the duty on the cost of raw materials and conversion charges - the decision in the case of M/s Intas Pharmaceuticals Ltd. and Others Versus Commissioner, Central Excise & Service Tax, Ahmedabad-II 2015 (10) TMI 1355 - CESTAT AHMEDABAD contested - Held that - The appeal, being sans merit, stands dismissed. ....... + More
2016 (11) TMI 502 - SUPREME COURT
R.M. Dhariwal 100% EOU Versus Union of India
100 EOU - 100 export of Pan Masala, Gutkha and Tobacco in multilayered plastic sachet - exemption contained under Rule 2 of Plastic Wastes (Management & Handling) Rules, 2011 - Held that - a Writ Petition under Article 32 of the Constitution filed by Baba Global Ltd. has been finally disposed of by permitting the 100 export of Pan Masala, Gutkha and Tobacco in multilayered plastic sachet; and in Harsh International interim orders have been pa....... + More
2016 (11) TMI 399 - SUPREME COURT
Commissioner Versus Sanghvi Movers Ltd.
Classification of goods - drilling rigs mounted on motor vehicles chassis - Held that - The issue raised in the present appeal is squarely covered by the judgment of this Court in the case of Commissioner of Cus. & Central Excise v. Vijay Mining Equipments 2015 (11) TMI 676 - SUPREME COURT wherein held that when drilling rigs and the motor vehicles are not integrally connected, the case would not fall within Chapter Heading 8705.00. - Decided....... + More
2016 (11) TMI 398 - SUPREME COURT
Commissioner Versus Dhana Singh Synthetics Pvt. Ltd.
CENVAT Credit - Job works - Held that - Appeal dismissed - CESTAT orders confirmed 2015 (11) TMI 38 - CESTAT AHMEDABAD . As assessee received the fabrics under the cover of Central Excise Challans issued under Rule 57F(4) of the erstwhile Central Excise Rules and corresponding Rule of Central Excise Rules, 2012 and after due process of fabrics returned the goods to the raw-material supplier, who used in the manufacture of finished products and cl....... + More
2016 (11) TMI 397 - SUPREME COURT
Paharpur Cooling Towers Ltd. Versus Commissioner
Demand alongwith and equivalent amount of penalty for not reversing the amount equal to 10 of the value of goods cleared without payment of duty by claiming exemption under Notification No. 33/05 Held that - The civil appeals against the order of the tribunal 2012 (9) TMI 566 - CESTAT, NEW DELHI dismissed as withdrawn........ + More
2016 (11) TMI 343 - SUPREME COURT
Commissioner Versus Parle Agro Ltd.
Assessable value for payment of Central Excise duty under Section 4 of Central Excise Act, 1944 - admisiblity of Turnover Tax deduction from the wholesale price - Held that - In view of the circular bearing No. 6/28/84-CX-1, dated 14-8-1984, nothing further survives in these appeals. See COMMISSIONER OF CENTRAL EXCISE, BELAPUR Versus PARLE BEVERAGES 2005 (2) TMI 260 - CESTAT, MUMBAI ....... + More
2016 (11) TMI 342 - SUPREME COURT
Indo British Garments Pvt. Ltd. Versus Commissioner
Valuation - Uniforms for security guards - Mode of valuation - Held that - No one is present on behalf of the appellant. The appeals are dismissed for non-prosecution. - Ref case - 2004 (3) TMI 587 - CESTAT, NEW DELHI....... + More
2016 (11) TMI 341 - SUPREME COURT
Larsen & Toubro Ltd. Versus Commissioner
Review petition - Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - Held that - We find no error much less apparent in the order impugned Ref Case - 2015 (10) TMI 612 - SUPREME COURT saying that RMC manufactured and used at site would not be covered by Notification No. 4 dated March 01, 1997 as it exempts only Concrete Mix and not Ready Made Mixed Concrete and we have already held that RMC is not the same as CM. - Decided a....... + More
2016 (11) TMI 340 - SUPREME COURT
Swathy Industry Versus Commissioner
Prayer for review - Waiver of pre-deposit - Clandestine removal of goods - Financial hardship - Held that - We find no error apparent on the face of the record to warrant recall of our order 2016 (5) TMI 654 - SUPREME COURT saying that assessee has not deposited the amount against the order of the Tribunal. The review petition is, accordingly, dismissed........ + More
2016 (11) TMI 309 - SUPREME COURT OF INDIA
CCE, PONDICHERRY Versus M/s ICON HOUSEHOLD PRODUCTS (P) LTD.
MRP based Valuation - Section 4A - whether the face wash gel is sold free along with dandruff shampoo, the value / price of face wash gel should also be included and raised demand in this behalf applying the provisions of Section 4A of the Central Excise Act. - Held that - The issue is covered by the Judgment of this Court in CCE, Bangalore Vs. Himalaya Drug Company 2015 (9) TMI 1272 - SUPREME COURT wherein observed that, Since the Revenue has no....... + More
2016 (11) TMI 308 - SUPREME COURT
Agarwal Metals & Alloys Unit-II Versus Commissioner
Wrong availment of cenvat credit - non receipt of inputs - Held that - We find no ground to interfere. HC order confirmed. 2015 (2) TMI 1110 - BOMBAY HIGH COURT held that once the Tribunal has found that the transportation as claimed and of the goods has not taken place at all, then, coupled with other materials, the Tribunal rightly arrived at the conclusion that there has been a wrongful availment of Cenvat credit. In the circumstances, we do n....... + More
2016 (11) TMI 307 - SUPREME COURT
Commissioner Versus Venkateswara Cans Pvt. Ltd.
Valuation of lipsticks of 10 gms or less to be arrived at under Section 4 or 4A of the Central Excise Act, 1944 MRP Based Valuation u/s 4A read with rule 34 and 12(2) of Standards of Weight & Measurement (Packaged Commodity) Rules, 1977 Held that - We find that the issue raised by the Department in this appeal is covered against the Department by the judgment of this Court in Commissioner of Central Excise & Customs, Vapi v. Kraft Tech. P....... + More
2016 (11) TMI 306 - SUPREME COURT
Commissioner Versus K.V. Rao
Rule 8 of the Valuation Rules - goods cleared to a related person - Evasion of duty - invoke longer period - Held that - Impugned orders passed by the Customs, Excise & Service Tax Appellate Tribunal do not call for any interference 2007 (10) TMI 76 - CESTAT, BANGALORE - there is no justification to invoke longer period as the entire exercise is revenue neutral and the intention to evade duty cannot be proved. Hence, the longer period cannot ....... + More
2016 (11) TMI 305 - SUPREME COURT
Purshotam Industries Ltd. Versus Commissioner
Extended period of limitation Held that - The due amount and the interest has already been paid. Regard being had to all these aspects, we do not find any merit in the special leave petition. Ref case 2013 (12) TMI 1238 - UTTARAKHAND HIGH COURT ....... + More
2016 (10) TMI 1008 - SUPREME COURT
UNION OF INDIA AND ORS. Versus M/s. N.V.R. FORGINGS THROUGH ITS PARTNER NAVNEET JAIN
Export of goods - jurisdiction of authority passing order - 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 , contested - delay condoned - SLP dismissed........ + More
2016 (10) TMI 873 - SUPREME COURT
M/s. Nirmit Tele Infira Pvt. Ltd. Versus Commissioner of Central Excise And Service Tax
Condonation of delay - appeal against the case M/s Nirmit Tele Infra Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Hyderabad 2016 (10) TMI 387 - ANDHRA PRADESH HIGH COURT - SLP dismissed. ....... + More
2016 (10) TMI 729 - SUPREME COURT
Commissioner Versus Caterpillar India Pvt. Ltd.
Benefit of Notification No.108/95 C.E. - No justification to introduce any condition or read the Notification No. 108/95 C.E. in a restrictive manner no reason to interfere with the impugned judgment and order - Appeal against the decision in the case of Commissioner of Central Excise Versus M/s. Caterpillar India Pvt. Ltd. 2013 (7) TMI 244 - MADRAS HIGH COURT dismissed. ....... + More
2016 (10) TMI 728 - SUPREME COURT
Commissioner Versus PML Industries Ltd.
Stay order - Held that - In view of the judgment and order passed by this Court in Commissioner of Customs & Central Excise, Ahmedabad v. Kumar Cotton Mills Pvt. Ltd. 2005 (1) TMI 114 - SUPREME COURT OF INDIA , we find no reason to interfere with the impugned order passed by the High Court - appeal against the decision in the case of PML Industries Ltd. Versus CCE. 2013 (4) TMI 101 - PUNJAB AND HARYANA HIGH COURT dismissed ....... + More