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Central Excise - Case Laws

Showing 61 to 80 of 71727 Records

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  • 2018 (10) TMI 522

    Liability of duty - clearances of scrap arising out of MS Plates, Moulds, Liners, etc. - Held that - This fact is not in dispute by the Revenue as assessee issued letters dated 10.12.2005 informing the audit party is on record, and not disputed or controverted in any manner. - Reliance placed in the judgment was carried SLP in Apex Court in M/S. GRASIM INDUSTRIES LTD. VERSUS UNION OF INDIA 2011 (10) TMI 2 - SUPREME COURT OF INDIA , where it was h....... + More


  • 2018 (10) TMI 521

    Rectification of mistake - SSI Exemption wrongly denied - Held that - There is mistake apparent on record in paragraph 6 of the order of this Tribunal in M/S. TECHNICS VERSUS COMMISSIONER OF CENTRAL EXCISE DELHI I 2018 (1) TMI 1377 - CESTAT NEW DELHI....... + More


  • 2018 (10) TMI 520

    Benefit of N/N. 63/95 dated 16.03.95 - finished goods manufactured by them supplied to Bharat Electronics Limited - whether to be considered as supply to Ministry of Defence or not? - Penalty - Held that - The Notification exempts the goods supply to the Ministry of Defence for official purposes if they are manufactured by the entities/ PSU for supply to MOD. The said notification does not give any leverage to the suppliers by vendors to such ent....... + More


  • 2018 (10) TMI 515

    Finalisation of differential duty - disallowance of abatements - finalisation of duty ordered on the ground that the assessments were provisional - contention of the appellant is that, in the absence of explicit noting of provisional assessment and the various securities attached to such assessment, there can be no provisional assessment and, consequently, any demand beyond the normal period of limitation in section 11A of Central Excise Act, 194....... + More


  • 2018 (10) TMI 471

    Scope of Remand - demand based on alleged purchases of Cotton Canvas Bags - Held that - The petitioners are given liberty to file review petition before the High Court, if so advised - SLP dismissed as withdrawn.


  • 2018 (10) TMI 470

    Abeyance with the SCN - request is made on the ground that in the petitioner s own case an identical issue relating valuation of job work is pending before the Customs, Excise and Service Tax Appellate Tribunal at Chennai. - Held that - The prayer in this petition is rather unusual. There is no averment in the petition to the effect that an application was made to Commissioner of CGST for adjourning the adjudication of the show-cause notice dated....... + More


  • 2018 (10) TMI 469

    Recovery of Refund already paid - CENVAT credit - time limitation - section 11B of Central Excise Act, 1944 - the original adjudicating authority sanctioned refund claim in full but subsequently the department reviewed the Order-in-Original under section 35E(2) of Central Excise Act,1944 and directed the Deputy Commissioner to file an appeal against the said Order-in-Original - penalty u/r 13 (1) of CCR 2002 /15(1) of CCR 2004 - demand of interes....... + More


  • 2018 (10) TMI 468

    Clandestine removal - adjustment of shortages and excesses of different products - Remand Order - Revenue As the main applicant viz. MMTC Ltd. has approached the Hon ble Apex Court, therefore, order of this Tribunal dated 18.2.2017 has merged with the order of the Hon ble Apex Court. - Held that - The factual matter is that the appellant transport fuel from their factory to their warehouse under ARE-3 procedure. The same Pipeline is used to trans....... + More


  • 2018 (10) TMI 467

    Clandestine removal - clearance of consignments with an intent to evade duty - Revenue s view is that the clearance of the goods vide the two invoices are in addition to the goods diverted from Paradip Port. - Held that - It is surprising to note that the allegation of diversion of 2400 MT of Pig Iron has been made by Revenue without any supporting documents. There is nothing on record to indicate that the consignee M/s. MJR Steel Pvt. Ltd. has r....... + More


  • 2018 (10) TMI 466

    Extended period of limitation - Penalty - recovery of CENVAT Credit - Manufacture of parts of wind power generator - case of appellant is that these chequered steel sheets and aluminium sheets were exempted from payment of duty - N/N. 12/2012-CE - Having admitted its mistake and paying duty without any resistance on the one hand, whether the assessee could challenge the same, indirectly, on the ground of limitation? - Held that - From the decisio....... + More


  • 2018 (10) TMI 465

    Penalty u/s 11AC of the Central Excise Act - scrap sold of defective capital goods on which CENVAT credit availed - demand alongwith interest was already paid - Held that - Admittedly the appellant was not manufacturing the said worn out parts and has simplicitor sold the same as scrap. The said sale of scrap was reflected in their records and was under the commercial invoice. It is well settled law that when the transactions are part of the reco....... + More


  • 2018 (10) TMI 464

    CENVAT Credit - input service availed for trading activities as well as export activities - Rule 6(3) of Cenvat Credit Rules - extended period of limitation invoked - Held that - The impugned order is set aside and matter remanded so as to enable the assessee to reverse the proportionate credit availed in respect of input services utilized for trading purposes - The appellant s plea that export is not an exempted service and as such there is no r....... + More


  • 2018 (10) TMI 463

    CENVAT Credit - common Cenvatable input services used for dutiable as also exempted activities - various services stands used also for export and trading activities - Rule 6(3) of the Cenvat Credit Rules - Held that - There is no dispute about the fact that the appellant have reversed the Cenvat credit proportionate to the common input services relatable to dutiable as also exempted services. Such reversal entries do not stand disputed by the aut....... + More


  • 2018 (10) TMI 462

    Rectification of Mistake - recall of final order - Held that - The Final Order has been passed after consideration of all arguments and materials which were part of the appeal and those submitted during the course of hearing. The Final Order reflex t....... + More


  • 2018 (10) TMI 461

    Recovery of rebate granted - fraudulent export under the EPCG scheme/claim of rebate - rebate availed on forged documents and bills of entry - Held that - This Tribunal in OM PRAKASH MAHESHWARI VERSUS C.C.E. & S.T. -INDORE 2018 (4) TMI 1316 - CESTAT NEW DELHI had remanded the matter to the concerned Commissionerate to decide the matter denovo by providing reasonable opportunity to the noticees with the liberty to file the fresh evidence. Sinc....... + More


  • 2018 (10) TMI 460

    Rectification of Mistake - One of the grievances of the appellant is that the complete facts leading to the issue of impugned order and the Final Order has not been recorded by the Tribunal in the Final Order - Held that - Even though such recording would make the final order more complete, we are of the view that the non-recording of certain facts does not impact the conclusion arrived at in the final order - there is no need to modify the order....... + More


  • 2018 (10) TMI 459

    CENVAT Credit denied - process amounting to Manufacture or not - slitting activity on kraft paper - Department was of the view that the activity of slitting of kraft paper does not amount to manufacture and denied credit - Held that - It is settled position of law that once the Cenvat credit availed is reversed, even at a later date, it is to be considered as not availed, ab-initio - The Hon ble Supreme Court has laid down the law in this regard ....... + More


  • 2018 (10) TMI 458

    Rectification of Mistake - case of appellant is that the final order has been passed by the Tribunal overlooking an important document - Held that - The final order has been passed only after consideration of all arguments and material on record and ....... + More


  • 2018 (10) TMI 457

    Dutiability/marketibility - intermediate products in manufacture for the exempted goods - suppression of facts - Held that - It is the fact that the plastic jars which are manufactured by them is branded with Suruchi brand and cannot have independent marketability of itself - in various case laws also it is clearly held that it intermediate product do not have the marketability then the same case be subjected to excise duty. - As per the case rec....... + More


  • 2018 (10) TMI 456

    Valuation - job-work - fabrication of body on the chassis supplied by M/s Tata Motors Ltd. - whether the duty liability arises in respect of the job works undertaken by the appellant by fabrication of body on the chassis supplied by M/s Tata Motors L....... + More


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