- 2021 (7) TMI 399 - SC ORDER
Stay on recovery - Excisability of Signages which are erected at various petrol bunks of IOC - Circular No.58/1/02-CX dated 15.1.2002 - plea raised by the learned counsel for the petitioner is that similar matters are pending in M/S. VIRGO INDUSTRIES (ENGINEERS) PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE CHENNAI II COMMISSIONRATE [2018 (7) TMI 1509 - SUPREME COURT] - HELD THAT:- Merely because similar matters are pending is not a ground to grant leave and take the matter when the authorities have been negligent in filing the appeal. It is repeatedly emphasized that unless the case is brought within the parameters of OFFICE OF THE CHIEF POST MASTER GENERAL VERSUS LIVING MEDIA INDIA LTD. [2012 (4) TMI 341 - SUPREME COURT], we would not be inclined to condone the delay and have in fact dismissed the special leave petitions with cost....... + More
- 2021 (3) TMI 292 - SC ORDER
Applicability of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 to the cases involving confiscation and redemption fine - Rejection of the declaration made by the petitioners by the Designated Committee formed under SVLDRS. HELD THAT:- The Special Leave Petition under Article 136 of the Constitution need not be interfered - SLP dismissed.
- 2020 (11) TMI 556 - SC ORDER
Area Based Exemption - Northeastern/Backward region - substantial expansion or not - doctrine of promissory estoppel - benefit of N/N. 39/2001-CE dated 31-07-2001 - Irregular availment of CENVAT Credit - Bogus Sale - it is argued that in respect of North-eastern area, there is not even a single case of detection of fraudulent availment of benefit. HELD THAT:- The petition is dismissed as having become infructuous.
- 2020 (10) TMI 819 - SC ORDER
Imposition of the oil cess and National Calamity Contingent Duty (NCCD), education cess (EC), secondary and higher secondary education cess (SHE) - condensate which emerges out during the process of processing of the natural gas in the appellant‟s natural gas processing plant - it was held by CESTAT that the oil cess is not leviable on the “condensate” and under OIDA. HELD THAT:- The Civil Appeal is dismissed on the ground of low tax effect.
- 2020 (6) TMI 417 - SC ORDER
Classification of goods - Light Diesel Oil (LDO) - it was held by Tribunal that While it is wrong to test the product LDO against the parameters prescribed in IS 1460:2000 which applies solely to HDO after 2008, it is seen that the test reports of the appellant do not cover a large number of parameters prescribed in IS 1460:2000. The same also applies to the parameters available in IS 15770:2008. HELD THAT:- The appeal is without any merits - appeal dismissed.
- 2020 (4) TMI 885 - SC ORDER
Doctrine of Promissory Estoppel - withdrawal of scheme for revival of economy in Kutch District - Withdrawal of the benefit/incentive scheme to the original writ petitioners - retrospective or retroactive? - effect of subsequent N/N. 16/2008 dated 27.03.2008 - It was the case of the original writ petitioners that the subsequent notification No. 16/2008-CE changed the entire basis of the incentive exemption and had the effect of substantially reducing their entitlement of refund. It was also the case on behalf of the original writ petitioners that as a result of the said amendment which resulted in their entitlement for refund being reduced from nearly 100% of the duty paid to only 34% of such duty amount. HELD THAT:- For the rest of the matters, leave is granted in the Special Leave Petitions and matters extracted.
- 2020 (3) TMI 256 - SC ORDER
Application for withdrawal of appeal - monetary amount involved in the appeal - HELD THAT:- On instructions issued by the Department of Revenue, Ministry of Finance vide F.No.390/Misc./116/2017-JC dated 22.08.2019, seeks permission to withdraw this appeal along with pending applications therein due to low tax effect. The appeal and pending application are dismissed as withdrawn, leaving question of law open.
- 2020 (2) TMI 1429 - SC ORDER
Refund of Excise Duty - Time Limitation - relevant date - pre-deposit - Whether payment towards Excise duty can be construed to be payment made towards pre-deposit? - It was held by the High Court that The amounts were paid involuntarily and, therefore, are deemed to be under protest and should be considered as deposits deserves to be rejected - HELD THAT:- There are no ground to interfere with the impugned order(s)passed by the High Court. SLP dismissed.
- 2020 (2) TMI 1381 - SC ORDER
Maintainability of appeal - appropriate Forum - Section 35G(1) of the Central Excise Act, 1944 - whether the issue relates to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment as would bar jurisdiction of this Court? HELD THAT:- Issue notice, returnable in four weeks.
- 2020 (2) TMI 863 - SC ORDER
Permission for withdrawal of appeal - Monetary limit for filing appeal - HELD THAT:- These appeals involve a question of the financial implication which is well below the fixed limit prescribed by the relevant notification dated 22.08.2019. The tax effect in the Appeals is ₹ 22 Lakhs. Appeals are dismissed as withdrawn.
- 2020 (1) TMI 585 - SC ORDER
Application for withdrawal of appeal - Denial of exemption under Notification No.23/2003-CE dated 31.03.2003 - HELD THAT:- The application for withdrawal of this appeal is allowed - The appeal is dismissed as withdrawn.
- 2019 (12) TMI 1327 - SC ORDER
Application for withdrawal of the appeal - Sabha Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- Application for withdrawl of the appeal is allowed and consequently, the appeal is dismissed as withdrawn.
- 2019 (12) TMI 1303 - SC ORDER
Eligibility for exemption under N/N. 6/2006-CE dated 1.3.2006 (Sl.No.19) - manufacture of bus bodies - buses cleared to M/s. Delhi Metro Railway Corporation (DMRC) - HELD THAT:- In view of the subsequent order by the Customs, Excise and Service Tax Appellate Tribunal granting exemption from Excise Duty to Tata Motors on whose chasis the applicant built bus-bodies and in view of the observations of the High Court arising in the suit filed by the applicant, we grant liberty to the applicant to move the Tribunal for fixation and quantification of the Excise Duty in accordance with law. Application allowed.
- 2019 (12) TMI 852 - SC ORDER
Permission for withdrawal of SLP - Maintainability of appeal - appeal dismissed for non-payment of interest - HELD THAT:- The special leave petition is dismissed as withdrawn.
- 2019 (12) TMI 805 - SC ORDER
100% EOU - Refund claim - destroying goods outside the factory premises without permission - Expired drugs / medicines - it was held by High Court that the substantial question of law is answered in favour of the appellant that the CESTAT committed fundamental error in construing the Exemption Notification as directory by condoning the lapse on the part of the assessee in destroying the manufactured goods outside the unit without permission of the concerned Authority. HELD THAT:- The SLP need not be entertained - SLP dismissed.
- 2019 (12) TMI 719 - SC ORDER
Application to Settlement Commission - recovery of short paid duty - Clandestine removal - HELD THAT:- There are nothing to entertain the Special Leave Petition under Article 136 of the Constitution of India. SLP dismissed.
- 2019 (12) TMI 429 - SC ORDER
Permission for withdrawal of appeal - Clandestine removal - Principles of Natural justice - CESTAT rejected the appeal without appreciating the facts and evidence before it - HELD THAT:- SLP disposed of as withdrawn.
- 2019 (12) TMI 231 - SC ORDER
Maintainability of appeal - requirement with the pre-deposit - Section 35F of the Central Excise Act, 1944 - it was held by High Court that prayer of the petitioner for being permitted to prosecute its appeal before the CESTAT without complying with the condition of mandatory pre-deposit, cannot be granted - HELD THAT:- There are no merits in the present SLP - SLP dismissed.
- 2019 (12) TMI 179 - SC ORDER
Permission for withdrawal of SLP - Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019 - HELD THAT:- Permission for withdrawal granted.
- 2019 (12) TMI 63 - SC ORDER
Area based exemption - proof of filing of declaration - exemption from payment of Central Excise under the Notification No. 50/03-CE, dated 10.06.2003 - whether the instant appeal raises a substantial question of law for adjudication by this Court? - it was held by the High Court that the appellant was obliged to establish that it had actually applied for the benefit of exemption under the Notification dated 10.06.2003 through 2nd Declaration filed on 13.04.2005 or that such a Declaration was available in the office of Assistant Commissioner, Central Excise. The appellant has miserably failed to discharge such onus. HELD THAT:- There is nothing to interfere with the impugned judgment and order passed by the High Court - SLP dismissed.