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2015 (5) TMI 165 - CESTAT NEW DELHI

Bright Brothers Pvt Ltd Versus CCE, Delhi-III

Denial of CENVAT Credit - Clandestine removal of goods - Shortage of goods - Held that - As regards the short payment of duty demand of ₹ 3,07,354/-on the ground of amortization of the basic custom duty plus interest paid in respect of the moul.....

2015 (5) TMI 164 - CESTAT NEW DELHI

M/s. ABC Paper (A Division of Amrit Banaspati Co. Ltd) Versus CCE. Jallandhar

Denial of concessional rate of duty - exemption under notification no. 06/02-CE dated 01.03.2002 - SSI exemption - paper not been manufactured in the same factory - Held that - Notification no. 6/02-CE dated 01.03.2002 (Serial No. 86 and 86A ) and su.....

2015 (5) TMI 163 - CESTAT MUMBAI

Commissioner of Central Excise, Aurangabad Versus Greaves Cotton Ltd.

Valuation of goods - Held that - It is not appropriate on the part of the Revenue to take the material cost as per certificate dated 7.8.2000 and take the other cost/overheads on the basis of certificate dated 30.9.2001. In our view, the certificate .....

2015 (5) TMI 162 - CESTAT NEW DELHI

M/s. Annapurna Industries Pvt. Ltd., M/s. Shivam Udyog Versus CCE. Allahabad

SSI Exemption - CENVAT Credit - Clandestine removal of goods - Held that - As regards, non-accountal of 780 KG of plastic scrap found in the premises of M/s Annapurna Industries, there is no dispute that the same was not accounted for in the RG-1 Reg.....


M/s Torrent Pharmaceuticals Ltd Versus Commissioner of Central Excise, Ahmedabad

Extension of stay already granted - Held that - appeal was not taken up for hearing after passing of the Stay Order as there is huge pendency of the appeals. It is noted that lot of appeals have already been listed and therefore it is difficult to ta.....

2015 (5) TMI 137 - MADRAS HIGH COURT

Commissioner of Central Excise & Service Tax Versus M/s. The India Cements Ltd., Customs, Excise & Service Tax Appellate Tribunal

Cenvat Credit on capital goods - goods were not used in the captive mines of the assessee - Held that - Tribunal is the final fact finding authority in the hierarchical chain. A perusal of the order under challenge would reveal that the facts, which .....


M/s. Kalpana Industries, Shri NK. Surana, Director Versus Commissioner of Central Excise & ST., Daman, Commissioner of Central Excise & ST., Daman Versus M/s. Kalpana Industries

Shortage of finished goods and raw material - Clandestine removal of goods - Hed that - Authorised signatories of assessee company admitted shortage of the goods and agreed to pay the duty leviable thereon - They also accepted that there is differenc.....


M/s SM Energy Teknik & Electronics Ltd., Shri Manohar Naik Versus Commissioner, Central Excise & Service Tax, Vadodara-II

Denial of MODVAT Credit - Bogus invoices - MODVAT Credit was denied on the basis of evidence to the extent of the report of RTO that the vehicle numbers mentioned in the invoices are incapable to carry of such huge quantities of the material - Held t.....

2015 (5) TMI 134 - CESTAT CHENNAI

CCE, Pondicherry Versus M/s. Measurement & Controls India Ltd.

Demand of interest on the differential duty - Penalty under Rule 25(1) (a) of CER, 2001 - Interest under Rule 7(4) of CER, 2002 - Provisional assessment - held that - Appellants paid differential duty on the amount of escalation of price and raised s.....

2015 (5) TMI 133 - CESTAT NEW DELHI

M/s Kamakhya Steels Pvt. Ltd. Versus CCE, Meerut-I

Compounded levy scheme - Rule 96 ZO (3) of Central Excise Rules, 1944 - Re-determination of duty liability - Short payment of duty - Tribunal reduced the imposed penalty - Held that - Departmental officers came to know about short payment in course o.....

2015 (5) TMI 132 - CESTAT NEW DELHI

M/s Avtec Ltd Versus Commissioner of Central Excise And Service Tax, LTU, Delhi

Demand of duty - Duty on scrap generated at job worker's end - whether appellant being principle manufacturer is liable to pay duty on waste and scrap generated at job workers end where job charges forms the part of value of waste and scrap or no.....

2015 (5) TMI 115 - CESTAT CHENNAI


Demand of interest - Provisional assessment - Held that - Liability becomes enforceable from the date of demand. Therefore, during provisional assessment when the liability is in fluid stage nothing is crystal till finalization. Only from the date of.....

2015 (5) TMI 101 - SUPREME COURT

Nirlon Ltd. Versus Commissioner of Central Excise, Mumbai

Extended period of limitation - Valuation of Tyre Cord Yarn (TCY) and Tyre Cord Fabric (TCB) - captive consumption - difference between the goods which were cleared at the factory gate to be sold to the third parties and removed for captive consumpti.....


Commissioner Central Excise Commissionerate, Rohtak Versus M/s Indian Oil Corporation Ltd. Panipat

Rate of duty on Ethanol Blended Petrol (EBP) - Benefits of Exemption Notification No.6/2002- CE dated 01.03.2012 and the Notification No.15/2003-C.E., dated 01.03.2003 - held that - Benefit is given to the final product, i.e., 5 ethanol doped petrol .....

2015 (5) TMI 99 - CESTAT NEW DELHI

M/s. Nova Industries (P) Ltd. Versus CCE- Chandigarh

SSI Exemption - Clubbing of clearances - Clandestine removal of goods - Held that - Allegation against the appellant is that both the companies were promoted by Shri D.V. Khanna himself as Managing Director of both the companies and Director in both .....

2015 (5) TMI 98 - CESTAT CHENNAI

Commissioner of Central Excise, Coimbatore Versus Aquasub Engineering

Denial of refund claim - Unjust enrichment - Whether refund sanctioned allowed in the impugned order is hit by unjust enrichment or not - Held that - Respondents opted for provisional assessment for the intermediate product manufactured by them and s.....

2015 (5) TMI 97 - CESTAT CHENNAI

The Madras Aluminium Co. Ltd., Guwahati Carbon Ltd., Brahmaputra Carbon Ltd. Versus Commissioner of Central Excise, Salem

Denial of cenvat credit - Revenue put an allegation that suppliers had included the freight and insurance charges upto the point of delivery and passed on higher duty amount. - Held that - As the issue is identical and the input suppliers are also sa.....

2015 (5) TMI 96 - CESTAT NEW DELHI

BSBK. Engineers Pvt Ltd Versus Commissioner of Central Excise, Noida

SSI Exemption - mutual interest - Clubbing of clearances of two companies - Held that - MBPL for the purpose of determining their eligibility for SSI exemption, and the quantum of SSI exemption, the show cause notice should have been issued to MBPL a.....

2015 (5) TMI 95 - CESTAT NEW DELHI

M/s Decotouch Paints Ltd., Shri Amit Gautam, Director Versus CCE & ST, Jaipur

Waiver of pre deposit - Availment of SSI Exemption - Use of other company's brand name - Held that - So far as the brand names Ultra White , Korean , Samsung Champion and Diamond Gold are concerned, the department has not identified as to whom th.....

2015 (5) TMI 93 - CESTAT NEW DELHI

M/s. Ericsson India Private Limited Versus CCE & St, Jaipur-I

Reversal of credit - removal as such - parts, which were originally imported, and subsequently found defective, consequently re-exported. As per Revenue, the same amounts to clearance of the inputs, as such, thus, invoking the Provisions of Rule 3 (5.....

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