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Central Excise - Case Laws

Showing 41 to 60 of 69793 Records

  • 2018 (5) TMI 1351

    Refund/ self-credit of education cess/ higher education cess paid - rejection on the ground that the 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 - Held that - Hon ble Apex Court in the case of M/s. SRD Nutrients Pvt. Limited vs. CCE, Guwahati 2017 (11) TMI 655 - SUPREME COURT OF INDIA , has held that education cess/ higher education cess is contin....... + More


  • 2018 (5) TMI 1350

    Area Based Exemption - N/N. 56/2002- CE dated 14.11.2002 as amended by N/N. 11/2004-CE dated 29.01.2004 - Substantial expansion - increase of more than 25% employment in the factory - Held that - on the basis of certificate issued by General Manager, District Industries Centre, Jammu, it is clearly mentioned that the respondent has increased more than 25% of regular employment which qualifies the condition of the Notification for availing exempti....... + More


  • 2018 (5) TMI 1349

    Clandestine removal - Demand on the basis of income surrendered before the Income Tax Authorities - Held that - the Revenue has not come forward with any evidence that income surrendered to the Income Tax authorities pertain to clandestine manufacture and clearance of the goods. In that circumstance, the SCN was issued to demand duty on assumptions and presumptions is not sustainable in the eyes of law - appeal allowed - decided in favor of appel....... + More


  • 2018 (5) TMI 1348

    Refund of education cess/ higher education cess - N/N. 56/2002-CE dated 14.11.2002 - Whether the appellant can utilise basic excise duty for payment of education cess/higher education cess or not? - Held that - Hon ble High Court of Gauhati in the case of Union of India Vs. Kamakhya Cosmetics & Pharmaceutical Pvt. Ltd. 2012 (7) TMI 902 - GAUHATI HIGH COURT has held that basic excise duty can be utilised for payment of education cess/ higher e....... + More


  • 2018 (5) TMI 1347

    Finalization of provisional assessment - no order has been passed allowing the appellant to opt for provisional assessment, in that circumstances provisional assessment cannot be finalised - Held that - Appellant also executed bond and bank guarantee for provisional assessment and applied for finalisation of provisional assessment as appellant has acted with due diligence in opting for provisional assessment, merely a formal order for allowing pr....... + More


  • 2018 (5) TMI 1346

    Recovery of excess refund allowed - Section 11A of Central Excise Act - Held that - without challenging the said refund claim in appeal, show cause notice cannot be issued under Section 11A of the Act - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE, VERSUS M/S. JELLALPORE TEA ESTATE 2011 (3) TMI 11 - GAUHATI HIGH COURT - demand against assessee not sustainable - appeal allowed - decided in favor of assessee........ + More


  • 2018 (5) TMI 1345

    Benefit of N/N. 214/86-CE - job-work - denial of benefit on the ground that appellant is manufacturer of parts of tractors and the activity undertaken by the appellant amounts to manufacture and the final product (tractor) is exempt from payment of duty - Held that - if the principal manufacturer has filed written undertaking, the proceedings are not required to be initiated against the appellant as the said undertaking has been accepted by the R....... + More


  • 2018 (5) TMI 1344

    Undervaluation - on reasonable belief that the appellant was engaged in the production of SS ingots or purchase of SS scrap which was not recorded in their records, the proceedings were initiated against the appellant for the period January to November, 2007 - Held that - The question of MS scrap found in the factory is not disputed, therefore, the SCN were issued to the appellants on assumptions and presumptions without any corroborative evident....... + More


  • 2018 (5) TMI 1343

    Recovery of erroneous refund - Gibberillic acid - appellant had claimed refund on the ground that benefit of N/N. 56/02-CE dated 14.11.2002 has been erroneously allowed to them - recovery u/s 11A of the Central Excise Act, 1944 - extended period of limitation - Held that - the process and the product manufactured by the appellant were known to the department by way of periodical returns filed by the appellant wherein the process of manufacture wa....... + More


  • 2018 (5) TMI 1342

    Method of Valuation - packages were packed in bigger boxes of 15-20 packs - Revenue entertained a view that the appellant is required to assess the goods under Section 4 and has availed excess refund which is illegal - Held that - the appellant packed pouches of insecticides of less than or 10 gms/10 ml and these pouches but in bigger pack on which MRP is printed. MRP is printed on the pouches and these goods are made for retail sale and the appe....... + More


  • 2018 (5) TMI 1341

    Area Based Exemption - N/N. 50/2003-CE dated 10.6.2003 - manufacturer of the combo back in terms of section 2 (f) of Central Excise Act, 1944 and Note 6 of Chapter 34 of Central Excise Act - extended period of limitation - Held that - the SCN has been issued on 8.12.2010 by invoking the extended period of limitation for the period June, 2007 to April, 2009 whereas the appellant was paying service tax to the department for their activity. In that ....... + More


  • 2018 (5) TMI 1340

    CENVAT credit - input services - Outdoor Catering Service - penalty - Held that - The appellants is not entitled to cenvat credit on Outdoor Catering Services. - Penalty - Held that - in view of the conflicting decisions during the relevant time and since the issue was relating to interpretation of Rule 2(I) of Cenvat Credit Rules, the penalty is not imposable. - Appeal allowed in part........ + More


  • 2018 (5) TMI 1339

    Demand of interest - default in the payment of duty beyond thirty days from the due date - utilization of CENVAT credit in payment of duty - Held that - the payment of excise duty by utilizing the cenvat credit is not violative of Rule 8(3A) of the Central Excise Rules, 2002 - appeal dismissed - decided against Revenue........ + More


  • 2018 (5) TMI 1338

    100% EOU - Refund claim - time limitation - the claim was filed beyond the period of one year from the date of export - Held that - in the case of export of goods the relevant date for calculating the limitation period is one year from the date on which the goods were exported - refund claim filed is not within time limitation - appeal dismissed - decided against appellant........ + More


  • 2018 (5) TMI 1337

    CENVAT credit - capital goods - it was noticed that the appellant had availed simultaneously cenvat credit on capital goods and had also claimed depreciation on gross block value inclusive of excise duty under Section 32 of the Income Tax Act 1961 - Held that - initially the appellants have wrongly availed the cenvat credit as well as depreciation under the Income Tax Act and on being pointed out they have realized their mistake and filed a revis....... + More


  • 2018 (5) TMI 1336

    Area Based Exemption - N/N. 50/2003-CX dated 10/06/2003 - case of Revenue is that the options dated 29/03/2010 and 31/03/2010 have been received in this office on 06/04/2010 i.e. after 31/03/2003 which was the last date for exercising the said option, the benefit under the said Notifications is not admissible to the goods - Held that - intimation is required to be given to the AC/DC as well as to Superintendent - In the present case intimation to....... + More


  • 2018 (5) TMI 1335

    Clandestine removal - SS flats - Revenue entertained a view that the assessee had availed the cenvat credit of duty paid on various raw materials received from M/S. HSAL on the basis of the invoices only, without actually receiving the inputs - Whether in view of the gross violation of principles of natural justice and lack of adherence to the procedure under Section 9D, the matter be remanded back to the adjudicating authority for de no adjudica....... + More


  • 2018 (5) TMI 1300

    Penalty u/r 209A of the Central Excise Rules - Clandestine removal - Cigarettes - demand of duty on on all duplicate bills and entries made - absence or proper evidences - Held that - during the period February, 1989 to March, 1992, all the franchisee units were under the strict physical control and supervision of the Excise Department who also maintained their own record. The impugned order or the show cause notice is silent on this aspect. The ....... + More


  • 2018 (5) TMI 1299

    Abatement - manufacture of Pan Masala - appellant obtained registration with effect from 27th May, 2013 and started production with effect from 28th May, 2013 for the first time. The factory remained operative from 28th May, 2013 to 31st May, 2013 (four days) - whether the appellant is entitled to abatement of duty for the period 1st June to 7th June, 2013 under the Pan Masala Packing Machine (Collection of Duty and Determination of Capacity) Rul....... + More


  • 2018 (5) TMI 1298

    Liability of Interest u/s 11AB of the Central Excise Act, 1944 - Penalty u/r 15(3) of CCR 2004 read with Rule 25 of CER 2002 - appellant have wrongly availed cenvat credit twice on the same invoice in the month of April 2007 - Held that - as per Rule 14, the wordings are if the credit has wrongly been taken or utilize the interest is chargeable therefore even though the credit was not utilized only on cenvat taken, the interest is chargeable - Ho....... + More


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