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Central Excise - Case Laws

 

2015 (4) TMI 73 - SUPREME COURT

Commnr. Of Central Excise, Nagpur Versus M/s. Ispat Industries Ltd.

Valuation of goods - includibility of the cost of transportation charges - Held that - Tribunal has arrived at a categorical finding that the respondent is not responsible to pay the cost of transport from the place of removal to the place of deliver ......


2015 (4) TMI 72 - GOVERNMENT OF INDIA

M/s Makharia Synthetics, Thane. Versus The Commissioner of Central Excise, Mumbai-III

Denial of refund claim - Unutilized CENVAT Credit - Notification No. 29/96 CE(NT) dated 03.09.96/96 - applicant appears to have not maintained any register for deemed credit of availed in respect of exported gods and further that they were eligible f ......


2015 (4) TMI 71 - GOVERNMENT OF INDIA

Commissioner of Central Excise, Mumbai-III Versus M/s Aleganza Furnishing Pvt. Ltd., Lower Parel (W), Mumbai

Denial of rebate claim - basic requirement of Rule 18 ibid for considering rebate claim that the goods should be exported, has not been fulfilled by the claimant in as much as they have short shipped 92 cartons out of the total 535 cartons mentioned ......


2015 (4) TMI 70 - GOVERNMENT OF INDIA

M/s Intas Pharmaceuticals Ltd. Versus Commissioner of Central Excise Raigad

Denial of rebate claim - adjudicating authority partly rejected rebate claims totally amounting to ₹ 60744/- on the ground that FOB value is less than the value shown in the ARE-1's because of addition of International Freight and Insurance ......


2015 (4) TMI 69 - CESTAT AHMEDABAD

M/s. Asia Metals, Shri Pratik Gandhi - Partner of M/s. Asia Metals, Shri Satish Jadeja, Shri Dharmendrasing Chudasama, M/s. Vitrag Impex, Shri Anil Sohanlal Jain Power of Attorney Holder M/s. Vitrag Impex, M/s. Sai Flipped Coil Pvt. Limited, Shri Kishor Purohit Manager of M/s. Sai Flipped Coil Pvt. Limited Versus Commissioner of Central Excise & ST., Ahmedabad

100% EOU - whether demand of Central Excise duty alongwith interest and penalty and confiscation of the quantity of 31.537MT of Aluminium ingots and 64.902MT of finished goods cleared by the assessee to M/s. Sai Flipped Coil Pvt. Limited and M/s. ......


2015 (4) TMI 34 - CESTAT NEW DELHI

Videocon Industries Ltd Versus Commissioner of Central Excise And Service Tax, Jaipur-I

Waiver of pre deposit - CENVAT Credit - input services - services have not been exclusively received by the appellant unit or for other premises - service received by the appellant for repair and maintenance of refrigerators warranty period - receipt ......


2015 (4) TMI 33 - CESTAT MUMBAI

Commissioner of Central Excise, Pune-III Versus M/s. Ankur Packaging Pvt Ltd

Denial of refund claim - refund claim was rejected by the adjudicating authority on the ground that the act of raising an objection by the departmental authorities, payment of duty alongwith interest by the appellant at the instance of such objection ......


2015 (4) TMI 32 - CESTAT NEW DELHI

M/s. UP. Pumps Pvt. Ltd. Versus CCE, Kanpur

Classification of goods - Treadle Pumps, which are feet operated pumps, which can lift water from the depth upto 7 Mtrs and are normally used for minor irrigation purposes for lifting water from beneath or surface water ponds, canals or rivers - whet ......


2015 (4) TMI 31 - GOVERNMENT OF INDIA

M/s Gautam Silk Mills, Mumbai Versus Commissioner of Central Excise, Mumbai-III

Duty drawback - Determination of brand rate - inputs not specified in the relevant SION - original authority vide impugned order-in-original fixed the brand rate @Rs.16.62 kgs with quantity restriction of 4.0000.06 kgs as against rate of ₹ ......


2015 (4) TMI 30 - GOVERNMENT OF INDIA

Commissioner of Central Excise, Raigad Versus M/s Rekha Copper & Copper Alloy Pvt. Ltd., Baroda

Condonation of delay - Denial of rebate claim - there is difference In weight of goods as per ARE-1/Invoice and Shipping Bill/Bill of Lading - correlation of goods covered in excise documents and export documents could not be established - respondent ......


2015 (4) TMI 29 - GOVERNMENT OF INDIA

M/s Emtex Industries (India) Ltd. Versus The Commissioner of Central Excise Thane-I

Refund claim for the unutilized cenvat credit - jurisdiction of revision authority - period of limitation for filing of appeal - applicant filed this Revision Application after expiry of more than 9 months from date of receipt of impugned Order-in-Ap ......


2015 (4) TMI 28 - GOVERNMENT OF INDIA

M/s Meenasankar Enterprises, Sivakasi Versus Commissioner of Central Excise, Tirunelveli

Denial of rebate claim - Violation of condition No.2(a) of Notification No.19/04-CE(NT) dated 6.9.04 - goods were not exported direct from factory of manufacture - Held that - If the Central Excise Officer deputed for verification of goods for export ......


2015 (3) TMI 1044 - SUPREME COURT

Hindustan Spinning & Weaving Mills Ltd. Versus Commissioner of Central Excise, Mumbai

Valuation of goods - Captive consumption - Calculation of excise duty - The respondent Department felt that the aforesaid method adopted by the appellant assessee in calculating the excise duty and paying the same in respect of the captive consumptio ......


2015 (3) TMI 1043 - MADRAS HIGH COURT

The Commissioner of Central Excise Chennai II Commissionerate Versus M/s. Britannia Industries Ltd., The Customs, Excise and Service Tax

whether the assessee can utilise the cenvat credit facilities in respect of outdoor catering services, provided in the factory for its employees, as input service - Held that - Following decision of CCE V. Ultratech Cement Ltd. reported in 2010 (10) ......


2015 (3) TMI 1042 - UTTARAKHAND HIGH COURT

M/s Aica Laminates India Pvt. Ltd. Versus Commissioner, Central Excise & Service Tax

Waiver of pre deposit - case of the appellant was that the appellant has not received fair consideration before the Tribunal, inasmuch as, its Application for exemption from pre-deposit has not been considered on merits - Held that - In the impugned ......


2015 (3) TMI 1041 - GOVERNMENT OF INDIA

M/s International Tractors Ltd. Versus Commissioner of Central Excise & Service Tax, New Delhi

Denial of rebate claim - the applicant has exported the goods under Advance Licence - Held that - Supreme Court has held in the case of Mihir Textile Ltd. vs. CCE, Bombay 1997 (4) TMI 75 - SUPREME COURT OF INDIA that exemption/benefit depending upon ......


2015 (3) TMI 1040 - GOVERNMENT OF INDIA

IN RE : GUJRAT ORGANICS LTD.

Denial of rebate claim - Supply of goods to SEZ - Revenue denied claim on the ground that applicant did not supply the goods under Bill of Export - Held that - In terms of Board s Circular No. 29/2006-Cus., dated 27-12-2006, the supply from DTA to SE ......


2015 (3) TMI 1039 - GOVERNMENT OF INDIA

IN RE : MAROL OVERSEAS LTD.

Denial of rebate claim - original/duplicate copies of AREs-1 could not be filed along with relevant proof of export - original authority ordered for re-credit in Cenvat account on the ground that transaction value in impugned cases is the lowest of t ......


2015 (3) TMI 1038 - GOVERNMENT OF INDIA

IN RE : JAIN GRANI MARMO PVT. LTD.

Denial of rebate claim - non-submission of the disclaimer certificate - Bar of limitation - Held that - assessee filed rebate claim on 14-8-2007. The claim was not complete as required under Section 11B of Central Excise Act, 1944 and therefore a def ......


2015 (3) TMI 1000 - CESTAT NEW DELHI

Commissioner of Central Excise, Delhi-IV Versus M/s. Glaxo Smithkline Beecham Consumer Healthcare Ltd.

Denial of refund claim - Adjustment of excess tax paid - Held that - Commissioner (Appeals) having decided these issues directed the Assistant Commissioner to re-quantify the duty demand for the period of dispute. The duty demand for the period of di ......


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