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  • 2018 (10) TMI 951

    Valuation - Compounded Levy Scheme - valuation on actual production basis under sub- Section 4 to Section 3A of the Central Excise Act, 1944 - principles of natural justice - Held that - In compliance with the direction of the Hon ble High Court, the appellant filed a reply and submissions before the adjudicating authority on 10.09.2008 and 29.09.2008 but without considering the submission made by the appellant, the impugned order has been passed....... + More

  • 2018 (10) TMI 950

    Refund of education/ higher education cess - N/N. 56/2002-CE dated 14.11.2002 - denial on the ground that appellants are not entitled to self credit/ refund of education/ higher education cess paid by them in terms of N/N. 56/2002-CE dated 14.11.2002 and also on the ground that in terms of N/N. 19/2008-CE dated 27.03.2008 and 34/2008- CE dated 10.06.2008, there are some restrictions for refund/ self credit to the appellants, instead self credit/ ....... + More

  • 2018 (10) TMI 949

    Refund of duty paid - filing of refund claim before the wrong jurisdiction - payment of duty on exempted goods i.e bitumen under N/N. 108/95-CE dated 28.08.1995 - Scope of SCN - refund denied on the ground that there is no provision of refund under N/N. 108/95-CE dated 28.08.1995 - time limitation - Scope of SCN. - Held that - Although as per the notification, the supplier of bitumen was not required to pay duty in terms of Notification No. 108/9....... + More

  • 2018 (10) TMI 948

    Refund claim - whether without challenging assessment orders of refund claims, refund can be challenged by way of issuance of show cause notice under Section 11A of the Act or not? - Held that - The said issue is exempted by the Hon ble High Court of Gauhati in the case of Jellalpur Tea Estate 2011 (3) TMI 11 - GAUHATI HIGH COURT , where it was held that without challenging the said refund claim in appeal, show cause notice cannot be issued under....... + More

  • 2018 (10) TMI 947

    Refund claim - whether refund can be denied without challenging those assessment orders of refund claims by way of issuance of show cause notice under Section 11A of the Act or not? - Held that - The issue is decided in the case of COMMISSIONER OF CENTRAL EXCISE, VERSUS M/S. JELLALPORE TEA ESTATE 2011 (3) TMI 11 - GAUHATI HIGH COURT , where it was held that Section 11A of the Act not applicable since the issue raised did not concern any approval,....... + More

  • 2018 (10) TMI 946

    Clandestine removal - different brands of aerated water, namely, Pepsi, Mirinda - quantity of finished goods entered in RG-I register was much less than the quantity of Crown Corks issued for production - non-accountal of Crown Corks. - Held that - Revenue on the basis of formula has deemed that to manufacture one bottle of aerated water, a particular quantity of essence/concentrate is required and number of Crown Corks issued by the appellant fo....... + More

  • 2018 (10) TMI 945

    Exemption/refund of education/higher education cess paid - N/N. 56/2002-CE dated 14/11/2002 - Held that - The issue stands settled by the Hon ble Supreme Court in SRD Nutrients Pvt. Ltd. vs. CCE, Guwahati 2017 (11) TMI 655 - SUPREME COURT OF INDIA , where it was held that the assessee is eligible for such refund which is paid alongwith the excise duty once the excise duty itself was exempted - refund allowed. - Valuation - inclusion of outward fr....... + More

  • 2018 (10) TMI 944

    CENVAT Credit - substitution of re-rollable scrap with kabari scrap - procurement of higher valued scrap, diverting the same in open marker without issuance of any Central Excise invoice and substituting the same with the kabari scrap for maintaining the inventory of stocks of raw material - scope of SCN - Held that - The facts of the case are contrary to the allegation made in the show cause notice as it is alleged in the show cause notice that ....... + More

  • 2018 (10) TMI 898

    Principles of Natural Justice - the impugned order was passed ex parte - also the time to prefer the appeal, and the extended time which can be condoned by the Appellate Authority have expired - Held that - The impugned order is the result of show cause notice dated January 3, 2006. The show cause notice dated January 3, 2006 relates to the period from December 2002 to February 2003 - There is a previous show cause notice issued by the Department....... + More

  • 2018 (10) TMI 897

    MRP based Valuation - inclusion of optional service charges and rustproof protection charges in the maximum retail price for assessment - principles of natural justice - Held that - There is no allegation that the maximum retail price on the goods involved in the present dispute was, in any way, altered by the dealer to justify the invoking of the provisions for recovery of differential duty. - The levy of duty under section 4A of Central Excise ....... + More

  • 2018 (10) TMI 896

    CENVAT Credit - ineligible input services - Insurance Service on various machines viz. plant and machinery - Tour Operator services - Repair and Maintenance services - recovery u/r 14 of the CCR 2004 read with Section 73 (1) of the FA 1994 - Held that - Repair and maintenance services are integral part of the manufacturing concern for which denial of CENVAT credit of the service tax paid on such services is ruled out - credit allowed on repair ma....... + More

  • 2018 (10) TMI 895

    CENVAT Credit - input services - Manpower Services - BIS Fees - Clearing and Forwarding charges - Tangible goods services - Held that - In the assessee/appellant s own case THE RAMCO CEMENTS LTD. FORMERLY MADRAS CEMENTS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI 2016 (7) TMI 1072 - CESTAT CHENNAI wherein, the Ld. adjudicating authority himself has allowed for a later period the CENVAT Credit availed on BIS Certification Fees, Manpower Se....... + More

  • 2018 (10) TMI 894

    100% EOU - rate of central excise duty - clearance from 100% EOU to DTA - benefit of Notification No. 08/1997 as well as the successor Notification No. 23/2003 - Revenue has sought to deny such benefit by taking the view that the appellant has not satisfied condition specified in the Notification that the goods should be manufactured exclusively out of indigenous raw materials. - Held that - It is not in dispute that in the course of manufacture,....... + More

  • 2018 (10) TMI 893

    Clandestine manufacture and removal - MS Ingots - confiscation - penalty - demand were based on statements which were retracted later - demand also based on notebooks maintained by Sh. Anbu, Cashier pertaining to the payments made to production contractor, maintenance contractor and maintenance supervisor and three notebooks alleged to be maintained by one of the chemists - Non-accounting of MS Scrap of 170.150 MT - Seizure of unused invoices - A....... + More

  • 2018 (10) TMI 892

    CENVAT Credit - duty paying documents - Revenue was of the view that the appellant was not entitled to avail the Cenvat Credit for such inputs on the basis of the Transfer Memos - goods transferred from one unit to another and details given in Transfer memo - Held that - The imported ore has been transferred directly to the two manufacturing units of the appellant including Durgapur. The relevant document indicating payment of duty was the bill o....... + More

  • 2018 (10) TMI 891

    Utilization of credit on AED(GSI) for payment of Basic Excise Duty - introduction of explanation to Rule 3(6) of the Cenvat Credit Rules w.e.f. 1-3-2003 - whether utilization of accumulated credit of of AED(GSI) towards payment of Basic Excise Duty on their final products is correct? - Held that - The issue is squarely covered by the decision in the case of COMMISSIONER OF C. EX., MUMBAI-III VERSUS CEAT LTD. 2010 (3) TMI 621 - CESTAT, MUMBAI , wh....... + More

  • 2018 (10) TMI 890

    CENVAT Credit - denial on the ground that no manufacture taking place - the sole allegation against the appellant-assessee is made on the basis of report of the UAE/Dubai, Customs wherein the goods found to be scrap but the appellant-assessee cleared the goods and the same were found at port in containers and the samples were drawn at port. - Held that - On the basis of sample, it was found that the said goods were casting/forging manufactured by....... + More

  • 2018 (10) TMI 889

    CENVAT Credit - input/input services/capital goods - credit denied on the ground that these were not fully utilized in the manufacture of the final product and some quantity of the generated electricity is wheeled out from the factory - Held that - T....... + More

  • 2018 (10) TMI 888

    CENVAT Credit - farmers from whom the inputs were purchased were non-existence - fake invoices - it was alleged that the appellants were not the manufacturer and issued cenvatable invoices enabling to their buyers to avail inadmissible cenvat credit - principles of natural justice - Held that - The investigation was not conducted at the end of the appellants and whole case has been based on the investigation conducted at Commissioner Central Exci....... + More

  • 2018 (10) TMI 877

    Demand of duty refunded in cash - area based exemption under N/N. 56/2002-CE dated 14.11.2002 - adjudicating authority has confirmed demand on the grounds that the farmers are non existence ensuring non supply of raw material by commission agents to J&K based units and absence of evidence of power by the appellant and no manufacture and sale taking place - Held that - The check post movement of trucks which were carrying inputs as well as finishe....... + More

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