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Central Excise - Tribunal - Case Laws

Showing 1 to 20 of 56792 Records

  • 2018 (7) TMI 1114

    Refund claim - GTA Service - reverse charge mechanism - denial on the ground of unjust enrichment and time limitation - Section 11B of the Central Excise Act, 1944 - Held that - The Service Tax paid, was paid under the category of Reverse Charge Mechanism , The appellant himself was the service recipient. Therefore, the question of passing on incidence on other person, does not arise at all since the appellant was service recipient. - Time Limita....... + More

  • 2018 (7) TMI 1113

    CENVAT Credit - supply of goods to SEZ at NIL rate of duty - sub Rule (3) of Rule 6 of Cenvat Credit Rules - amendment through Notification dated 31.12.2008 having retrospective effect or not? - Held that - The said amendment, amended through said Notification dated 31.12.2008 is having retrospective effect. Therefore, said amended provision was applicable to the clearances covered by the impugned Order-in-Original. - Once the said provisions bec....... + More

  • 2018 (7) TMI 1112

    Classification of manufactured goods - Potato Flakes - the contention of Revenue is that Potato Flakes manufactured by the appellant were classifiable under said Chapter 20 - Held that - Reliance placed in the case of M/S. CENTURY LAMINATING CO. LTD. & M/S. YOGENDRA VERMA VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT 2017 (9) TMI 408 - CESTAT ALLAHABAD , where this Tribunal has decided the classification of said goods to be under Tariff Item ....... + More

  • 2018 (7) TMI 1111

    Clandestine removal - reclaimed rubber, 2.75x18 Tubes, Nylon Fabric, Zinc Oxide - appellant case is that they are not manufacturer of said items, the impugned demand cannot sustain - Held that - Admittedly the items which have been cleared are not the items which the appellant manufactured. Thus, the duty demand for the removal of manufactured goods is not tenable - appeal allowed - decided in favor of appellant........ + More

  • 2018 (7) TMI 1110

    Abatement under Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules 2008 - manufacture of Pan Masala & Gutkha - no production for a continuous period of 15 days or more - whether appellant can take suo-motu abatement u/r 10 of PMPM Rules, 2008 wherein admittedly there was no production for a continuous period of 15 days or more? - Held that - The issue herein is squarely covered in favor of the assesse....... + More

  • 2018 (7) TMI 1054

    CENVAT Credit - duty paying documents - Debit Notes - Rule 9 of Cenvat Credit Rules, 2004 - Held that - The Debit Note contains all the details as required for availment of credit. Further, the copies of Debit Notes have also been placed on record and in the Debit Notes the assessee has mentioned the Invoice No. by which the goods were originally sent by the appellant relates to and therefore it can easily be ascertained that the goods received b....... + More

  • 2018 (7) TMI 1053

    Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - it was alleged that the appellant had availed the SSI Exemption as per N/N. 08/2003 CE dated 01.03.2003 and concurrently collected the Central Excise Duty from their customers but not deposited with the Department - Held that - Admittedly the appellant was working as a SSI unit during the material period and he was availing the SSI exemption....... + More

  • 2018 (7) TMI 1052

    100% EOU - Refund of accumulated/unutilized CENVAT credit - Scope of SCN - Held that - In the present case, the issue was whether the appellant is eligible for the refund of unutilized input service credit under Rule 5 of CENVAT Credit Rules 2004 but the Department has gone beyond the SCN and has examined the eligibility and recovery of the credit which can only be done by issuing a SCN for recovery of irregular credit as held in the case of Gras....... + More

  • 2018 (7) TMI 1051

    Seizure and Confiscation of goods lying in the factory - CENVAT Credit - shortages and excesses of goods and stock - it was alleged that wrong method of stock taking was applied - Held that - The duty is on manufacture and the payment of duty is differed till such time the goods are not removed from the factory. -The alleged excess quantity of finished goods lying in the factory should have been ordered to be entered into RG-1 so that they get ac....... + More

  • 2018 (7) TMI 1050

    CENVAT Credit - re-assessment of the inputs can be done or not? - Held that - The provisions of Cenvat Credit Rules allow credit of entire duty paid on the inputs and capital goods and it is settled position of law that assessment cannot be done at the end of the receiver of the inputs - Hon ble High Court of Punjab & Haryana in the case of Commissioner of Central Excise, Ludhiana Versus Perfect Synthetics 2005 (2) TMI 162 - HIGH COURT OF PUN....... + More

  • 2018 (7) TMI 1049

    CENVAT Credit - job-work - inputs sent to job-worker not received back within 180 days - Held that - The demand pertains to the period 2002-2003 and during the relevant period, there was no recovery mechanism incorporated under Rule 4 of CENVAT Credit Rules to recover the CENVAT credit availed on inputs which was sent to job work but not received back after completion of 180 days - the demand of ₹ 14,80,599/- relating to demand of CENVAT cr....... + More

  • 2018 (7) TMI 1048

    Classification of goods - Absorbent Cotton Wool, Carded Cotton/Non-absorbent Cotton, Handloom Gauze, Handloom Bandages and Bandages, etc. - respondent classified the goods under Chapter 52 & 56 of Schedule to Central Excise Tariff Act, 1985 which did not attract any Central Excise duty - It appeared to Revenue that the respondent should have registered with the Central Excise Department since it appeared to them that the goods manufactured by....... + More

  • 2018 (7) TMI 1047

    Small Scale exemption - determination of turnover upto ₹ 4 crores of previous financial year - The appellant has availed the said exemption during the Financial Year 2007-08 whereas Revenue alleged that during Financial Year 2006-07 appellant had exceeded the said limit of aggregate value of clearance for home consumption - N/N. 08/2003-CE dated 01.03.2003 - Held that - There was no justification in including the value of clearance of ͅ....... + More

  • 2018 (7) TMI 1046

    Clandestine removal - shortage of stock and finished goods - no method of stock taking recorded in the panchnama - Held that - The panchnama does not indicate, as to how the stock taking was conducted and also there is no calculation sheet available with the panchnama. Therefore, the shortage of finished goods and pet coke shown in the panchnama are not substantiated - appeal allowed - decided in favor of appellant........ + More

  • 2018 (7) TMI 1045

    Penalty u/r 26 of CER - Pan Masala/ Gutkha - It was alleged that the seals of machines were broken and the machines were used in production process - Held that - At the time of panchnama proceedings on 2nd May, 2010 on being questioned respondent Shri Awdhesh Agnihorti stated that he does not have any knowledge regarding the seal, found to be broken. It is only at the time of inspection that he also came to know that the seal of the three machine....... + More

  • 2018 (7) TMI 997

    Transitional Credit - MODVAT scheme - Cash Refund - The ld. counsel submitted that the issue with regard to demand of ₹ 54,06,249/- has attained finality wherein the issue was held in favor of the appellant vide Order-in-Appeal No.47/2010 dated 4.8.2010 and therefore the question of adjustment of ₹ 8,13,816/- does not arise - Held that - It is very much clear that the adjudicating authority as well as the Commissioner (Appeals) have f....... + More

  • 2018 (7) TMI 996

    Default in payment of duty - Demand of duty on consignment basis without utilising CENVAT Credit - Rule 8(3A) of the Central Excise Rule, 2002 - whether during the defaulted period, the appellant was entitled to make use of the cenvat credit for discharge of duty at the time of clearance of the goods from the factory? - Held that - The provision of rule 8(3A) has been the subject matter of much litigation. The Hon ble Gujarat High Court in the ca....... + More

  • 2018 (7) TMI 995

    Refund of Interest - Time limitation - discharge of duty in terms of Section 3A of Central Excise Act, 1944 under Compounded Levy Scheme - whether the same would be hit by the bar of limitation or not? - Held that - The present appellant did not keep the matter alive by filing any appeal against the confirmation of interest or deposit of the same. All the refunds, have to be claimed in terms of Section 11 B of the Act, which prescribed a period w....... + More

  • 2018 (7) TMI 994

    Excisability - SSI Exemption - Appellants, engaged in the business of running Hotels throughout the country, also operate a small bakery within the premises of the Hotel at Bangalore wherein Pastries, Cakes, Biscuits, Cookies, Chocolates and Confectionary are made for consumption in the Hotel and also for sale from the sales counter of the pastry shop, located in the Hotel premises itself - whether the Bakery items manufactured and sold by the ap....... + More

  • 2018 (7) TMI 993

    Time Limitation - suppression of facts - second mode of billing was not declared in the ER-1 Returns - Held that - The ld. A.R is correct in his assertion that department was only aware about the invoices on which duty had been paid and not with regard to supplementary invoices / billing done by the respondents, since the second mode of billing was not declared in the ER-1 Returns. This aspect has not been disputed by the respondents either befor....... + More

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