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Central Excise - Case Laws

Showing 181 to 200 of 222 Records

• 2007 (10) TMI 86 - CESTAT MUMBAI
  

  Availment of credit twice on the same invoice by mistake resulted in clearance of goods without having sufficient balance in RG 23A – Mistake detected suomoto by appellant & rectified within 2 months so penalty is reduced from 50,000 to 1,000 – Interest @ Rs 1000 is reduced to 2% per annum

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• 2007 (10) TMI 84 - CESTAT MUMBAI
  

  Amount of relief received by assessee from Insurance cannot be considered as the Transaction value of the goods lost in fire hence C.E. duty is not liable to be paid by the assessee on that amount – Section 4 CEA(Valuation) is not applicable on such remission of duty amount

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• 2007 (10) TMI 82 - CESTAT, NEW DELHI
  

  “Dyes & Chemicals”, being specified items in terms of Not. 6/02, are entitled to Modvat Credit – Credit cannot be denied by saying that Not. 35/03 does not allow credit in respect of “dyes and chemicals” – Revenue’s appeal rejected

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• 2007 (10) TMI 81 - CESTAT, CHENNAI
  

  Interest on credit can be demanded only in case of credit wrongly taken – Reversal of credit at subsequent stage because of some reason not amounts that credit originally taken was wrong – So interest cannot be demanded from the date of taking credit to the date of reversal

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• 2007 (10) TMI 78 - CESTAT, AHMEDABAD
  

  Deemed credit to ‘grey fabrics’ denied as grey fabrics are not specified inputs under Not. 7/01 – Deemed credit broadly takes into account ‘inputs’ – So even if grey fabrics has been used indirectly in processing of ‘fabrics’ deemed credit on grey fabrics is available

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• 2007 (10) TMI 77 - CESTAT, BANGALORE
  

  On basis of Chapter Notes ‘Protyne’ is used as food supplement not as medicament so is classifiable under Heading 2108.90 – Classification under Heading 3003.10 as ‘P or P medicament is not justified as impugned goods has no curative effect on any disease

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• 2007 (10) TMI 76 - CESTAT, BANGALORE
  

  Appellant is a job-worker – In case of related persons cost construction method u/r 8 is rightly adopted by appellant for valuation of clearances to principal company – No enquiry made while finalizing the assessment so larger period is not invokable on account of suppression

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• 2007 (10) TMI 75 - CESTAT, MUMBAI
  

  Interest for delay in payment of additional duty of excise (G.S. I.) – No provision in the statue at the relevant time for payment of interest – Demand for claiming interest on late payment is not sustainable

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• 2007 (10) TMI 74 - CESTAT, MUMBAI
  

  In case goods exported outside India without payment of duty, Tribunal has no jurisdiction to entertain the appeal as per Section 35B(1) – In such cases, revision application to Central Govt. of India can be made u/s 35EE of CEA 1944

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• 2007 (10) TMI 72 - CESTAT, MUMBAI
  

  Rule 21 – Remission of duty on goods found unfit for use – Goods removed for export but could not be exported and returned back to factory – Therefore those goods found unfit, remission of duty is allowed

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• 2007 (10) TMI 71 - CESTAT, AHMEDABAD
  

  Not 43/98 issued prescribing Compounded Levy Scheme – Abatement given when ‘stenter’ remain closed and closure of the same should be intimated to Dept to get the stenter sealed – Abatement of duty is permissible from the period of original sealing to sealing (as per procedure prescribed)

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• 2007 (10) TMI 70 - CESTAT, AHMEDABAD
  

  Confiscation of truck of transporter is not justified when no evidence is on record to show involvement of transporter in the wrong claim of exemption – Driver and transporter are not expected to be excise experts & verify the correctness of documents handed over to them by the consigners

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• 2007 (10) TMI 69 - CESTAT, MUMBAI
  

  Denial of benefit of exemption Not. 16/03 to Motor Spirit Blended with 5% Ethanol for the period 1.7.04 to 3.8.04 – Central Govt. has issued Not. 25/06 u/s 11AC granting exemption for the very same product for the disputed period so demand of duty, penalty and interest are unsustainable

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• 2007 (10) TMI 68 - CESTAT, BANGALORE
  

  Only those scrap which arise as a result of mechanical working of metal or as a result of process defined in Section XV (of CETA) alone are dutiable – Scrap of fully utilized capital goods are not dutiable, so reversal of credit is not required

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• 2007 (10) TMI 67 - CESTAT, MUMBAI
  

  Refund claimed on the ground that purchase order price is less than the actual value (considered for payment of duty) – Price actually collected should be accepted as transaction value not the price shown in invoices so refund cannot be denied on ground of subsequent price reduction

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• 2007 (10) TMI 64 - CESTAT, NEW DELHI
  

  Demand raised as procedure in terms of Not. 43/01 not followed by assessee- In case of export no duty is attracted so demand cannot be raised on such grounds – Revenue’s appeal dismissed

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• 2007 (10) TMI 63 - CESTAT, MUMBAI
  

  ‘Dies’ cleared to independent manufacturer by respondent for manufacture on their behalf cannot be considered as job worker – Non-payment of duty on such dies is unintentional – Penalty set aside by Comm.(A) under Cenvat Credit Rules is upheld

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• 2007 (10) TMI 57 - CESTAT, MUMBAI
  

  Credit - Prime quality material – Credit cannot be denied as there is no restriction in Cenvat Rules to use prime quality material in manufacture of final product – Moreover, there is no dispute as to receipt, consumption and duty paid character of inputs – Credit admissible

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• 2007 (10) TMI 54 - CESTAT, MUMBAI
  

  Import through foreign post office – Credit cannot be availed on basis of photocopy of bill of entry – No any valid document shown to avail credit – There is no allegation of fraud in the SCN – Moreover monthly return duly submitted by appellant so penalty u/s 11AC is not sustainable

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• 2007 (10) TMI 53 - CESTAT, MUMBAI
  

  Order passed u/s 35E(2) does not automatically result in the recovery of the refund – SCN u/s 11A was required to be issued within time limit of 6 months from the date of actual refund - Comm(A) order is set aside – Appeal of assessee is allowed – Refund allowed

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