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2015 (8) TMI 533 - SUPREME COURT

NTB INTERNATIONAL (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, THANE

Classification of goods - manufacture of nylon and leather belt, nylon and rubber belt and nylon and textile belt - Held that - tribunal rightly classified under Chapter Heading 4201.90 and 4010.00 and 5908.00 respectively. It is misconceived on the .....


2015 (8) TMI 495 - CESTAT MUMBAI

COMMISSIONER OF CENTRAL EXCISE, NASHIK Versus PRAKASH PRODUCTS

Denial of refund claim - closure of the factory for 15 days or more is not in a particular calendar month and it is spilling over in two months - manufacture of Gutkha - production capacity based duty - Notification No. 30/2008-C.E. (N.T.), dated 1-7.....


2015 (8) TMI 494 - SUPREME COURT

UTC FIRE AND SECURITY INDIA LTD. Versus COMMISSIONER OF C. EX., BELAPUR

Valuation of goods - Captive consumption - same or such goods - Commissioner (Appeals) has accepted the cost produced by the assessee but referred the wrong rule - tribunal reversed the decision of commissioner (appeals) - Held that - Though in the S.....


2015 (8) TMI 493 - SUPREME COURT

COMMISSIONER OF CENTRAL EXCISE Versus MARUTI SUZUKI INDIA LTD.

Clandestine removal of goods - Shortage of goods - Held that - Respondent had pointed out that this was due to accounting errors and there was no shortage in fact because of the reason that in respect of many inputs even stocks in excess was found. I.....


2015 (8) TMI 492 - SUPREME COURT

COMMISSIONER OF C. EX., COCHIN Versus ITI LTD.

Valuation - inclusion of value of software into the value of hardware - Classification of goods - CD doc entry subscription - Classification under sub-heading 8517.00 or under Chapter sub-heading No. 8524.90 - Held that - matter is squarely covered b.....


2015 (8) TMI 491 - SUPREME COURT

CHIEF COMMISSIONER OF C. EX., BANGALORE Versus P. LAXMINARAYAN REDDY

Violation of Rule 3(1)(i), (ii), (iii) of Central Civil Services (Conduct) Rules, 1964 - violation of the principle of natural justice - Reinstatement of wages - Inspection of premises with search authorization - Held that - Having regard to the char.....


2015 (8) TMI 445 - CESTAT AHMEDABAD

M/s. Aalidhara Texspin Engineers Versus Commissioner of Central Excise & S.T., Vapi

Denial of CENVAT Credit - adjudicating authority held that the machineries were very old i.e. purchased by M/s. Gokulanand Texturisers in the year 1998 and therefore, it is no longer remained in a position of being reused as fresh parts (inputs) for .....


2015 (8) TMI 444 - CESTAT AHMEDABAD

M/s. Ashoka Dyg and Ptg Mills and Others Versus Commissioner of Central Excise & S.T., Surat

Illicit clearance of goods - Penalty u/s 11AC - Confessional statement given by partner - Held that - Ramkishor M. Bindal, Partner of Assessee admitted the processing of grey fabrics and clandestine removal of the finished goods without payment of du.....


2015 (8) TMI 443 - CESTAT AHMEDABAD

M/s Transformers & Rectifiers (India) Ltd Versus The Commissioner, Central Excise Ahmedabad II

Denial of refund claim - Adjudicating Authority rejected the refund claim holding that the value of goods under Section 4(1) of Central Excise Act 1944 has to be arrived at the time of delivery from place of removal - Held that - The goods were clear.....


2015 (8) TMI 442 - SUPREME COURT

COMMISSIONER OF CUS. (PORT) , KOLKATA Versus CORONATION SPINNING INDIA

Interest on refund claim - duty was deposited under protest - Held that - Interest at the rate of 12 shall be paid to the respondents on the amount of duty and not on fine and penalty. - The said amount shall be paid to the respondents within two months. - Decided partly in favour of Revenue.


2015 (8) TMI 441 - SUPREME COURT

COMMR. OF C. EX., CHENNAI-II Versus AEONS CONSTRUCTION PRODUCTS LTD.

Duty demand - Removal of goods at factory gate - Held that - ownership for the goods was passed on to the buyer at the time of transfer of the goods at the factory gate. If the transportation work was taken by the assessee, thereafter, at the instanc.....


2015 (8) TMI 439 - SUPREME COURT

Commissioner of Central Excise, Commissionerate-I, Ahmedabad Versus M/s. Dashion Ltd.

Validity of High Court s order - Penalty u/s 11AC - CIT confirmed duty - Tribunal deleted duty and penalty - Whether Customs Excise & Service Tax Appellate Tribunal committed an error in fact and in law in reversing the order of CIT(Appeals) conf.....


2015 (8) TMI 404 - SUPREME COURT

M/s. Jayaswal Neco Ltd. Versus Commissioner of Central Excise, Raipur

Demand of interest - whether the excise duty was in fact deposited late and therefore interest would be charged - Held that - Section 11A of the Act permits the Central Excise Officer to recover duty not levied or not paid or short levied or short pa.....


2015 (8) TMI 403 - SUPREME COURT

M/s. Tata Chemicals Ltd. Versus Collector of Central Excise, Ahmedabad

Valuation of goods - Inclusion of cost of returnable gunny bags used for packing the excisable goods - whether the price of the gunny bags should be included in the assessable value of the soda ash for the purpose of levy of excise under the Act - Di.....


2015 (8) TMI 393 - CESTAT AHMEDABAD

Commissioner, Central Excise & Service Tax, Daman Versus M/s Nav Bharat Metallic Oxide Industries P. Ltd.

Denial of CENVAT Credit - Credit availed on invalid documents - Whether Respondent has taken CENVAT Credit on the basis of valid documents under Rule 9 of CCR and Rule 4A of the Service Tax Rules - Held that - Debit note could also belong to the cate.....


2015 (8) TMI 392 - CESTAT ALLAHABAD

CCE, Allahabad Versus M/s Anand Transformers (P) Ltd., M/s Kamla Transformers (P) Ltd.

Valuation of goods - whether cost of transportation from the palce of removal to the place of delivery is required to be added to the assessable value or not under Section 4 of the Central Excise Act, 1944 - Held that - The ratio laid down by the Ape.....


2015 (8) TMI 391 - CESTAT DELHI

M/s. Tankeshwari Metal Powder Products (P) Ltd. Versus C.C.E. & S.T. Raipur

Denial of CENVAT Credit - Capital goods - Held that - Availment of Cenvat Credit in respect of Steel items, in question, and their use has been declared for ER-1 Return, it was the responsibility of Jurisdictional Assistant Officer to immediate verif.....


2015 (8) TMI 390 - CESTAT NEW DELHI

M/s Shree Alloys Industries Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur-II

Clandestine removal of goods - Availment of inadmissible CENVAT Credit - Held that - Goods have been cleared on the strength of 38 gate passes clandestinely without payment of duty. Obviously, these goods were not to be recorded in the receipt units .....


2015 (8) TMI 389 - CESTAT NEW DELHI

Kamal Sponge Steel And Power Ltd, Shri Pawan Jeet Singh, Director, Shri Anil Sharma, Gm, Shri Kamal Jeet Singh, Director, Shri Karan Pal Singh, Chairman, Shri Rakesh Bhatnagar, Manager Versus Commissioner of Central Excise, Jaipur-I

Clandestine removal of goods - Non accounting of goods in RG-1 register - Held that - Quantity alleged to have cleared during a particular month based on certain seized documents may not have been manufactured during that month and therefore for the .....


2015 (8) TMI 388 - CESTAT NEW DELHI

UNIVERSAL DETERGENTS (P) LTD. Versus COMMISSIONER OF C. EX., KANPUR

Denial of SSI Exemption - Use of third party brand name - Held that - The duty demand for the period from October 1994 to December 1994 is ₹ 3,78,241/- and the remaining amount of ₹ 62,897/- out of the total duty demand of ₹ 4,41,13.....


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