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Central Excise - Case Laws

Showing 161 to 180 of 222 Records

• 2007 (10) TMI 112 - HIGH COURT PUNJAB AND HARYANA
  

  U/S 32E Settlement Commission has power to grant immunity from prosecution, imposition of penalty, fine & payment of interest – Only HC or SC can enquire the order of Sett. Comm. only if it is contrary to provision of the Act or suffers from bias.

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• 2007 (10) TMI 111 - CESTAT, MUMBAI
  

  Tribunal denied credit on fuel used in generation of electricity which is further not used in relation to manufacture of final product – No mistake in order of Tribunal so application for ROM is rejected as it will be eligible for credit only if used in or in relation to manufacture of final good

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• 2007 (10) TMI 109 - CESTAT,MUMBAI
  

  Credit taken of NCCD duty paid on captive goods cleared for captive consumption – On directions of departmental audit officers same was reversed – No intention to avail ineligible credit so interest and penalty not imposable

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• 2007 (10) TMI 108 - CESTAT, MUMBAI
  

  LCE supporting equipment have function of surface coating but not a part of printing machinery so not classifiable under CH 84.43 so credit not admissible – Impugned good classifiable under 84.24 – This heading is excluded from coverage of CG u/r 57Q so CG credit not allowed on the same.

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• 2007 (10) TMI 107 - CESTAT, MUMBAI
  

  Ineligible credit availed on the inputs which were received short – Debit notes for inputs received short were produced by assessee to audit party shows there was no malafide intention – Moreover credit has been reversed along with interest – Genuine mistake, so penalty u/s 11AC not imposable

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• 2007 (10) TMI 106 - CESTAT, MUMBAI
  

  Duty demanded on the ground that respondent had not discharged the duty liability on scrap generated at the job worker’s end and not returned to them – Duty has been paid but penalty is not imposable because there is no intention of evasion of duty.

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• 2007 (10) TMI 105 - CESTAT, MUMBAI
  

  Final goods got returned back by purchaser to assessee – There rejected goods hadn’t been cleared from the factory premised nor put to process – Held that as rejected goods are lying in the factory premises, assessee can’t be made reverse the credit availed on such goods.

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• 2007 (10) TMI 104 - CESTAT, MUMBAI
  

  Tribunal’s earlier order allowed appeal of revenue for payment of interest on supplementary invoice – But the same issue has been settled by HC in appeal no. 42/07 – Application for rectification of mistake is filed u/s 35C within time so is allowed.

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• 2007 (10) TMI 101 - CESTAT, CHENNAI
  

  Hair dye – MRP based valuation – Sachets packed in mono-cartoons – Each pouch contains less than 20 gms of dye – So goods are exempt u/r 34(1)(b) of SWM(PC) Rules & not to be assessable u/s 4A of C.E.(Valuation) Rules – In instant case, for bulk supply of retail item, section 4 is applicable

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• 2007 (10) TMI 100 - CESTAT, MUMBAI
  

  Bills for clearance were made but not debited the amount in PLA – Because of heavy rains in those days, concerned person committed that mistake – Entire amount of duty deposited before SCN – No allegation of suppression in SCN – No malafide intention to remove clandestinely – Penalty not justified

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• 2007 (10) TMI 99 - HIGH COURT BOMBAY
  

  Even though the order passed u/s 35E(2) does not use the words ‘not legal and proper’ in authorization, then such order would be considered in accordance with Sec 35E(2) – Comm(A) has recorded the reasons of non acceptance of OIO so appeal by dept. can not rejected on account of authorization.

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• 2007 (10) TMI 98 - HIGH COURT BOMBAY
  

  The extended period can be invoked only if the proviso was invoked – In instant case, the SCN does not indicate that the proviso was invoked – Held that extended time-limit is not invocable when only section 11A has been invoked.

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• 2007 (10) TMI 97 - HIGH COURT KARNATAKA AT BANGALORE
  

  Appeal by Dept. – Defects in authorization to file appeal is curable defect so appeal by dept is maintainable – Tribunal is not justified to reject the appeal of dept. on ground that second authorization was not granted by the very same officers if there are changed in the committee members

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• 2007 (10) TMI 94 - CESTAT, CHENNAI
  

  Manufacturers of refrigerators & compressors – Not 6/97 listed the CG eligible for credit – On careful reading of entry at Sl.no. 4 it was found that credit has been restricted for goods falling under SH 90.32 not for goods falling U/SH 90.31 so eligible for capital goods credit at material time

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• 2007 (10) TMI 93 - CESTAT, CHENNAI
  

  Credit wrongly availed reversed suomoto by appellant before issue of SCN – SCN did not propose any penalty u/r 13(2) – Lower appellate authority traveled beyond the scope of SCN to impose penalty – Held that no penalty was liable to be imposed on appellants u/r 13(1) CCR either

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• 2007 (10) TMI 92 - CESTAT, AHMEDABAD
  

  In light of HSN explanatory note & the admitted fact, Palm Fatty Acid Distillate (PFAD) has to be held as ‘industrial fatty acid’ – Dept’s plea to classify impugned goods u/ch 38 on basis of % & deny exemption is baseless because percentage yield is not mentioned in Exemption Not. 21/02

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• 2007 (10) TMI 91 - CESTAT, MUMBAI
  

  Shortage of goods have been arrived at by the dept. by taking actual physical stock of goods with the book balance in the records – No evidence of clandestine removal –Penalty for shortage on account of process loss is not justified but for penalty on account of punching error, matter is remanded

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• 2007 (10) TMI 89 - CESTAT, MUMBAI
  

  Amendment in Sec. 11AB on 11.5.01, after amendment interest can be charged on the only amount that has not been paid from 11.5.01 – In this case period is from April to July 2001 – So interest on account of delay in payment of duty is payable only from 11.5.01 to July 2004

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• 2007 (10) TMI 88 - CESTAT MUMBAI
  

  Credit utilized in excess of what was available in IInd fortnight for the payment of duty for the Ist fortnight of August – Interest u/r 49(1) is rightly charged as the goods were cleared without payment of duty – Penalty for 2-3 days is set aside as provision of credit introduced w.e.f. 17.8.2000

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• 2007 (10) TMI 87 - CESTAT AHMEDABAD
  

  Use of inputs LDO/LPG in goods mfd. on job work basis & cleared without payment of duty – Credit on such goods cannot be recovered by Dept. because the phrase ‘inputs intended to be used as fuel’ were dropped from Rule 6(2) CCR on 16.5.05 but instant case is related to period before that amendment

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