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Showing 101 to 120 of 54090 Records

Central Excise - Case Laws




Shri Krishna Industries, Hitesh H Parekh, Ramesh Narandas Patel, Himsun Ceramics, Mukesh N. Patel Versus CCE & Service Tax, Ahmedabad III

Clandestine removal of goods - disallowance of SSI Exemption - clearances value in the year 2003-04 exceeded the SSI Exemptions limit - Held that - except his statement which stands nullified in cross examination, and the note books no other corrobor ......

2015 (2) TMI 601 - CESTAT NEW DELHI

Kisan Sahakari Chini Mills Ltd Versus CCE, Lucknow

Differential duty - Appellant, in terms of the orders of Central Government, had cleared 6809 qntl. of sugar from their free sale sugar quota as levy sugar on loan basis by paying duty at the rate applicable for levy sugar. Subsequently, the Central ......

2015 (2) TMI 600 - CESTAT NEW DELHI

M/s JCT Limited Versus CCE, Jallandhar and Ludhiana and vice-versa

Conditional Exemption - Whether reversal of cenvat credit before utilizing would be amount to non availment of credit - benefit of exemption Notification No. 30/04-CE - composite mill manufactured cotton yarn from cotton and used the same within the ......

2015 (2) TMI 562 - MADRAS HIGH COURT

The Commissioner of Central Excise Versus M/s. Raj Metal and Alloys

Wrongful availment of Cenvat credit - penalty under Section 11AC of the Central Excise Act and Rule 173Q - Whether the CESTAT is correct in setting aside the penalty imposed under section 11AC of the Central Excise Act, 1944 and Rule 173Q of the Cent ......

2015 (2) TMI 560 - CESTAT NEW DELHI

Studio Printall (New Delhi) Pvt. Ltd. Versus CCE. Delhi-I

Supplies made to UNICEF for their official use - Denial of the benefit of notf. No. 108/95 dated 28.8.1995 - Imposition of interest and penalty - Held that - It is evident from the notification that in case the goods are for official use by UNICEF (w ......

2015 (2) TMI 559 - CESTAT MUMBAI

Ranbir Sharma, Kashmir Singh Mehra, Rapiner Pal Singh Arora, Angadpal Industries Pvt. Ltd. Versus Commissioner of Central Excise, Thane-II

Denial of deemed credit - clearance of processed fabrics for home consumption during the period from August, 2001 to March, 2004 under the provisions of para 6 of Notification No. 6/2002-CE (NT) dated 01.03.2002 - Held that - Mainly for the reasons t ......

2015 (2) TMI 558 - CESTAT CHENNAI

Chengalrayan Co-Operative Sugar Mills Ltd. Versus Commissioner of Central Excise, Pondicherry

Discharge of duty on molasses - whether excise duty is demandable on molasses removed and stored in earthen pits/masonry tanks. - Held that - There is no dispute on the excisability on the molasses manufactured by the appellant. Once the goods are ma ......

2015 (2) TMI 557 - CESTAT MUMBAI

Albright & Wilson Chemicals India Ltd. Versus CCE (Appeals), Mumbai II

Valuation of goods - Determination of assessable value - Non inclusion of notional profit @ 10/15% of the manufacturing cost in terms of Rule 8 of the Central Excise Valuation Rules, 2000 read with Section 4 of the Central Excise Act - Held t ......

2015 (2) TMI 556 - CESTAT MUMBAI

CCE Pune I Versus M/s. Pefco Foundry And Other

CENVAT Credit - Discrepancy in the description of the goods - The price at which the scrap was sold by M/s Bajaj Auto Ltd. Pune/Aurangabad and M/s Telco, Pimpri to the 1st stage dealers was excessively higher than the price at which dealer sold such ......


Vikram Hospital (P.) Ltd. Versus Commissioner of Central Excise, Customs & Service Tax, Mysore

Time limit for filing of stay application - Application filed belatedly - Availment of CENVAT Credit - Held that - Contrary to the observations of the learned Commissioner about the legal position being settled, the settled legal position is that eve ......

2015 (2) TMI 521 - CESTAT NEW DELHI

Venus Sugar Ltd. Versus CCE. Meerut II

Demand of differential duty - Levy of duty on molasses - Held that - When the prevailing price of the molasses was at ₹ 100 per metric tone, the appellant have sold the molasses at much reduced price of ₹ 10 per metric tonne and have paid ......

2015 (2) TMI 520 - CESTAT NEW DELHI

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

Classification of goods - Whether the goods, in question , are the pumps, covered by the Heading no.8413.80 as claimed by the department or the goods, in question, are the mechanical appliances for projecting, dispersing, spraying liquids or powders ......

2015 (2) TMI 519 - CESTAT NEW DELHI

M/s. Sun Food Tech. Versus CCE, Jaipur-I

SSI exemption notification no.9/2002-CE - whether the SSI exemption would be admissible to the appellant, when the declaration, though sent by the appellant under certificate of posting was not received either in the office of the Dy. Commissioner or ......

2015 (2) TMI 518 - CESTAT MUMBAI

Commissioner of Central Excise, Mumbai-III Versus Emerson Network Power (I) Ltd.

Differential duty liability - Assessee collected additional amounts as transportation charges by raising various debit notes but not indicating the said amounts on the invoice - Held that - there is nothing on the records to show that the amounts col ......

2015 (2) TMI 517 - CESTAT NEW DELHI

M/s. Pawan Alloys and Casting Pvt Ltd. Versus CCE. & ST. Meerut-I

Clandestine removal of goods - shortage of finished goods - Reversal of CENVAT Credit - Held that - Average basis counting of the MS Ingots was done and there after it was arrived that physical finished goods available in the factory of the appellant ......


Indo Castings Versus Commissioner of Central Excise, Customs and Service Tax

Availment of SSI exemption - CENVAT Credit - Suppression of stock - Held that - Counsel submitted a worksheet according to which it is seen that CENVAT inputs contained in the closing stock of the final product is only 18,087 kilogram and duty payabl ......

2015 (2) TMI 515 - CESTAT NEW DELHI

M/s. Hindustan Zinc Ltd. Versus CCE. & ST. Jaipur-II

Denial of Cenvat Credit - generation of electricity in captive power plant - electricity was sold to M/s. Ajmer Vidyut Vitran Nigam Ltd. and some electricity was cleared to their sister unit. - Held that - Considering the fact that the electricity wh ......

2015 (2) TMI 514 - Supreme Court of India

Twenty First Century Wire Rods Ltd. Versus Union of India

Waiver of pre deposit - Denial of CENVAT Credit - Bogus invoices - Supreme dismissed appeal filed by assessee against the order of High Court 2014 (11) TMI 458 - BOMBAY HIGH COURT - after giving option to assessee that if order of the Customs, Excise ......

2015 (2) TMI 471 - CESTAT MUMBAI

CCE Aurangabad Versus Shri Ambika Waste Management

Clandestine removal of goods - Shortage of goods found - Captive consumption - After withdrawal of Compounded Levy Scheme assessee cleared goods without payment of duty - CENVAT credit involved in less quantity of inputs received and comparison of qu ......

2015 (2) TMI 470 - CESTAT NEW DELHI

CCE, Jallandhar Versus M/s. Vishal Tex Feb Pvt. Ltd.

Independent processor - Whether the respondent having their processing unit at 269A, East Mohan Nagar, Amritsar could be treated as independent processor in terms of definition of this term as given in the Notification No. 41/98-CE (NT) dated 10/12/9 ......

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