2018 (8) TMI 882
SSI Exemption - Clubbing of clearances - dummy units - SCN not issued to other parties, whose clearances are sought to be clubbed, but Addendum was issued including the names of the other four units, who were not a party in the first Show Cause Notice and the subsequent Adjudication Order. - Held that - Once an Order-in-Original is withdrawn, the Show Cause Notice, which had already merged with the Order-in-Original, is no longer available, in wh....... + More
2018 (8) TMI 881
SSI Exemption - clubbing of clearances - dummy units - notice not issued to the other four units, whose clearances sought to be clubbed - Held that - Admittedly the proceedings were not initiated against the other units, whose clearances are sought to be clubbed with the clearances of the M/s D. P. Garg & Co. - The issue involved in the case of M/s Garg Industries 2015 (4) TMI 1023 - CESTAT NEW DELHI is identical to the facts of the present c....... + More
2018 (8) TMI 880
Investigation and demand pursuant to search/ inspection in the factory - Held that - It is deemed fit and proper to confirm the demand of ₹ 1,63,815/-. As the appellant had deposited the duty at the time of investigation on 03-04/08/1999 they are entitled to benefit of concessional penalty of 25% on the confirmed amount of ₹ 1,63,815/- which works out to ₹ 40,953/- - the Adjudicating Authority is directed to calculate the intere....... + More
2018 (8) TMI 793
SSI Exemption - use of Brand Name - the appellant have been using the brand name Surya Gold and Luxmi on their manufactured products - Extended period of limitation as per proviso u/s 11A. - Held that - It is a matter of fact as admitted by the appellant/assessee that the brand name Surya Gold and Luxmi does not belong to them and both the brand names are registered in the name of some other persons. The Department has also come to know about thi....... + More
2018 (8) TMI 792
Clandestine removal - shortage of raw materials - Revenue was of the belief that the excess Duplex Paper entered in their Cenvat records involving duty of ₹ 12,31,553/- was availed only on the basis of the invoices issued by the raw material supplier, without the actual receipt of the said Duplex Paper - Held that - The issuance of raw material from the Cenvat account is not on one to one co-relation basis. Revenue has picked up a particula....... + More
2018 (8) TMI 791
Clandestine removal - MS ingots - penalty - the entire case of the department is based upon the entries in the diary recovered from one Mr. S.K. Pansari (proprietor of M/s Monu Steels) and also on the statement of the said Mr. S.K. Pansari, without their being any corroborative evidence - Held that - In the impugned order nowhere it has been discussed as to how the demand of duty is sustainable in the absence of any clinching evidence of clandest....... + More
2018 (8) TMI 790
Job-Work - benefit of N/N. 214/86-CE - Department demanded duty on the ground that their suppliers of raw materials, BHEL and L&T Ltd. have not submitted undertaking as required under job work N/N. 24/86-CE. - Held that - All the conditionalities and requirements of Notification No.214/86-CE have been substantively complied with both by the principal manufacturers as well as by the appellants. Non-submission of undertaking by the principal manufa....... + More
2018 (8) TMI 789
Clandestine removal - confiscation of seized goods - demand of duty on seized PVC pipes on the premise that the said goods are meant for clandestine removal, therefore, they are liable to pay duty - Held that - Admittedly, the show cause notice issued for the finished goods having MRP but the seized goods are not the said goods for which the show cause notice has been issued to the appellant. In that circumstances, the finished goods in the brand....... + More
2018 (8) TMI 788
Clandestine removal - excesses of stock - no corroborative evidence - demand solely based upon the entries made in the spiral diary recovered from the appellant s premises during the raid - Held that - As the entire case of the Revenue is based upon the entries made in the said diary as also the 18 loose slips without their being any other evidence on record, it is difficult to accept the findings of clandestine removal. - The allegations are of ....... + More
2018 (8) TMI 787
SSI Exemption - use of Brand name of others - it was alleged that branded goods manufactured under the brand name Swaraj & Prakash which is owned by M/s Prakash Agriculture Industries, Agra - Held that - It is not the Revenue s stand that the appellant have cleared the said goods in the market and there is no evidence that the same have not been used by the brand name owners as original equipment. In the absence of any such suggestions by the....... + More
2018 (8) TMI 786
CENVAT Credit - duty paying invoices - supplementary invoices issued prior to 01.04.2011 - case of Revenue is that before 01.04.2011 there was no provision in Cenvat Credit Rules for availment of Cenvat credit on supplementary invoices - Held that - Rule 9(1) (bb) of Cenvat Credit Rules does not have any retrospective effect. Therefore, in respect of supplementary invoices which were issued before 01.04.2011 there is no restriction on availment o....... + More
2018 (8) TMI 785
CENVAT CRedit - GTA Services for outward transportation of their final product during the period 2013-14 and 2014-15 - demand by invoking extended period of limitation - Held that - Admittedly, during the relevant period, all the decisions were in the favor of assessee laying down that credit of service tax paid on GTA services for transportation of the final product up to the buyer s premises, is permissible. Further, the credit was being availe....... + More
2018 (8) TMI 784
Clandestine removal - MS bars - Revenue entertained a view that the higher figures reflected in ER-4 return is the correct clearance from the appellant s factory and the difference has been cleared without payment of duty, in a clandestine manner - Held that - Apart from the said difference, there is virtually no other evidence on record to show any clandestine manufacture and removal of the goods. Even if the assessee s explanation is not accept....... + More
2018 (8) TMI 783
Refund claim - duty paid under protest - time limitation - Held that - Every refund application has to pass through the bar of limitation in terms of the provisions of section 11B of the Central Excise Act. However, as per exceptions carved out in the said section, the limitation would not apply if the duty stands paid under protest or the assessments are provisional. - The appellant have taken a categorical stand that the reversal was being done....... + More
2018 (8) TMI 782
CENVAT Credit - Baggasse emerged during the course of manufacture of sugar, stands cleared by the appellant without payment of duty - Rule 6(3) of Cenvat Credit Rules - Held that - The issue stands decided by Hon ble Supreme Court in the case of Union of India v. DSCL Sugar Ltd. 2015 (10) TMI 566 - SUPREME COURT laying down that Bagasse being residue of agriculture product and not excisable, the same is not covered by the definition of manufactur....... + More
2018 (8) TMI 781
Finalization of provisional assessment - Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Since the information in respect of such goods such as the cost of transportation from the factory to where the sale took place was not known in advance, Provisional Assessment was done, - Held that - The issue is no more res-integra since it has been decided by this Tribunal in appellants own case M/S UAL UTTAR PR....... + More
2018 (8) TMI 780
Differential duty demand - Urea - N/N. 1/2011 or N/N. 2/2011 - demand on the ground that the appellant had availed the input service tax credit in respect of security agency services and commission agent services - Held that - The appellant stand that they have not availed the service tax paid to commission agent for sale of urea is required to be appreciated by verifying the records maintained by the assessee. For such verification, it is deemed....... + More
2018 (8) TMI 779
Penalty u/r 26 of the Central Excise Rules, 2002 - Held that - The appeals filed by M/s Apollo Metalex Pvt. Ltd. and M/s RRB Chemicals were disposed of by the Tribunal in APOLLO METALEX PVT. LTD. VERSUS COMMISSIONER OF C. EX. & S.T., NOIDA 2015 (10) TMI 960 - CESTAT NEW DELHI setting aside the demand against the main appellant M/s Apollo Metalex Pvt. Ltd. as also setting aside the penalties on all the persons - penalty set aside - appeal allo....... + More
2018 (8) TMI 778
Clandestine manufacture and removal - Ingots - demand based upon the electricity consumed by the respondent - Held that - Apart from making general comments that the Adjudicating Authority has not applied its mind to the facts of the case inasmuch as there was enough evidence on record to confirm the demand against the assessee - Revenue did not contend that the declaration of law in the case of R.A. Castings is not applicable to the facts of the....... + More
2018 (8) TMI 777
Method of Valuation - small puryia/ pouches of Chewing Tobacco - Section 4 or Section 4A of CEA? - Held that - Small puryia/ pouches of Chewing Tobacco is correctly classified under section 4 of CEA - appeal allowed - decided in favor of appellant........ + More
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