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Central Excise - Case Laws
Showing 1 to 20 of 266 Records
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2007 (3) TMI 822 - SC ORDER
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... ... ..... ramanyan, JJ. ORDER Appeal dismissed.
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2007 (3) TMI 809 - SC ORDER
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... ... ..... Kabir, JJ. ORDER Appeal dismissed.
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2007 (3) TMI 800 - SC ORDER
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... ... ..... shan, JJ. ORDER Appeal dismissed.
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2007 (3) TMI 788 - CALCUTTA HIGH COURT
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... ... ..... , 1975 after giving opportunity to the assessee to dispute the correctness of those figures. 27. While answering the reference, we have also expressed our view that the first two questions raised before the learned Single Judge, namely, whether cess is payable under the Act only by a manufacturer of textile who is liable to pay duty of excise under the Central Excises and Salt Act, 1944 and whether the manufacturer of the hosiery goods are exempted from the payment of cess under the Act should be answered against the writ petitioner. 28. We, therefore, even do not find any merit in the appeal preferred by the writ petitioner against the two other findings recorded by the learned Trial Judge. The appeal is also therefore disposed of by dismissing the same after affirming the finding of the learned Trial Judge on those two issues. 29. In the facts and circumstances, there will be, however, no order as to costs. 30. Per Bhaskar Bhattacharya, J. . - I agree.
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2007 (3) TMI 786 - SC ORDER
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... ... ..... Reddy, JJ. ORDER Appeal dismissed.
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2007 (3) TMI 781 - CESTAT KOLKATA
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... ... ..... 6 (193) ELT 495 (Tri.-Del.) has taken note of the Circular as well as the earlier order in the case of Jayanti Food Processing Pvt. Ltd. (cited supra) and has held that assessment Shri Patil also states that in the instant case M/s. Merry Weathers Food Products Ltd. was manufacturing the impugned ice-creams and selling to M/s. Hindustan Lever Ltd., the Appellant who before us and the duty has been paid at the price M/s. Hindustan Lever sold to the catering establishment and hotels and restaurants. He confirms that the duty has been paid under Section 4 of the Central Excise Act, 1944 on sale price of M/s. Hindustan Lever Ltd. Keeping in view the Board's Circular letter cited above and the subsequent judgment of the Tribunal, we are of the view that the duty has been correctly paid under Section 4 of the Central Excise Act, 1944 in respect of impugned ice creams and therefore, we set aside the impugned order and allow the appeal. Dictated and pronounced in the open Court.
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2007 (3) TMI 780 - HIGH COURT OF GUJARAT
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... ... ..... that the respondent was entitled to avail CENVAT Credit on service tax paid on mobile phones services in terms of Rule 3 read with Rule 2(L) of the CENVAT Credit Rules, 2004 despite the respondent not having established that the same was in relation to the business activity as envisaged under Rule 9(5) of the CENVAT Credit Rules,2004?” After the paper book is filed, the appeal be listed for final hearing.
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2007 (3) TMI 766 - CESTAT NEW DELHI
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... ... ..... e liability had already arisen before the repeal of Section 3A, it would not be wiped out, on the ratio of the decision of the Hon'ble Punjab and Haryana High Court in Shree Bhagwati Steel Rolling Mills case (supra). 4. In view of the conflicting views appearing in the decisions of the Division Bench of the Tribunal and the subsequent decision of the Hon'ble Punjab and Haryana High Court, the matter is required to be referred to a Division Bench for deciding whether the decision in Mitra Steel and Alloys Pvt. Ltd. (supra) and Kundil Alloys Pvt. Ltd., rendered by the Division Bench and followed in the subsequent decisions of the Single Member Bench was required to be reconsidered in view of the decision of the Punjab and Haryana High Court in Shree Bhagwati Steel Rolling Mills (supra). The papers of these matters, may therefore, be placed before the President for placing the matters before a Division Bench for disposal. Order dictated and pronounced in the open Court.
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2007 (3) TMI 759 - ALLAHABAD HIGH COURT
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... ... ..... Petition had already installed the two photo copy machines in the office of the respondents. One machine has got the electric connection, however, the second machine is not having the electric connection. 16. Thus, the Department of Revenue may provide the electric connection so far as the second photo copy machine is concerned, and they may be permitted to have the photo copies of all the relied upon documents. The exercise may be completed within the period of three months from the date of filing a certified copy of this order before him. 17. The Department of Revenue may re-consider to modify the letter dated 8th February, 2007 to complete the adjudication considering the fact that the petitioner may not be in a position to render the proper assistance for assessment without having copies of the relied upon documents and extend the period. 18. Dr. Ashok Nigam, learned Additional Solicitor General of India appeared for the respondents with Shri Dinesh Kumar Soni, Advocate.
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2007 (3) TMI 754 - SC ORDER
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... ... ..... s allowed to withdraw this petition. The SLP is accordingly dismissed as withdrawn.
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2007 (3) TMI 723 - SC ORDER
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... ... ..... ification Application No…../2005. We also want the Tribunal to record its findings regarding the net worth of the company. If the net worth of the company is found to be negative, then the Tribunal will consider restoration of the appeal to its file and in which event the matter will have to be decided on merits. If, however, the net worth is found to be a positive figure, the Tribunal will say so, give its reasons and dispose of the modification application in accordance with law. The Civil Appeal is disposed of accordingly.
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2007 (3) TMI 665 - KARNATAKA HIGH COURT
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... ... ..... the appellant had undertaken not only the printing activity but also the other activities by way of job work. This observation, as rightly pointed out by the learned counsel for the appellant, would come in the way of consideration of the appellant rsquo s case before the adjudicating authority in terms of the order of the Tribunal. The tribunal while remanding the matter ought not have given any such finding on merits of the matter. We find substance in the argument of the learned counsel for the appellant that the tribunal has committed a factual error in passing the impugned order. In these circumstances, we deem it proper to accept this appeal. The order of the tribunal is modified thereby ordering the adjudicating authority to reconsider the matter on merits without in any way being influenced by the tribunal or by this court. All contentions with regard to manufacturing activity is left open to be decided by the adjudicating authority. 6. Ordered accordingly. No costs.
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2007 (3) TMI 655 - CESTAT, AHMEDABAD
Stay/Dispensation of pre-deposit - Cenvat/Modvat ... ... ... ... ..... ind that the duty demand is nearly Rs. 2.46 crores, and equal amount of penalty is imposed on them and the total liability comes to about Rs. 5 crores. Learned advocate also pleads financial hardship and relied upon the balance sheet for the year ending 31st March, 2006, showing that there was losses. However, on scrutiny of the balance sheet we find that the company has sufficient current assets including cash and bank balances, loans and advances to satisfy the dues. Taking all these into account, we direct the appellant to deposit a sum of Rs. 1,50,00,000/- (Rupees One crore and fifty lakhs only) within a period of 8 weeks from today failing which appeal will stand dismissed. Subject to pre-deposit as ordered above, pre-deposit of balance duty and penalty will be waived and recovery thereof stayed till the disposal of the appeal. 5. emsp The application is disposed of accordingly. Post the matter on 23rd May, 2007 for compliance. (Dictated and pronounced in the open court)
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2007 (3) TMI 654 - CESTAT, AHMEDABAD
Stay/Dispensation of pre-deposit - SSI exemption ... ... ... ... ..... le exemption scheme. This applies not only to lock but to all other goods specified in Notification No. 1/93-C.E. rdquo (Emphasis supplied) On a plain reading of above reproduced paragraph it can be seen that CBEC had clarified that no goods specified in Notification 1/93-C.E. can be deprived of the benefit of the small scale exemption scheme, if brand name is not owned by any particular person. The evidence on record suggests that the Revenue authorities had not checked with the purchasers of the goods whether brand belong to them or not. Further, we also note that the appellants had deposited Rs. 1,50,000/- during investigation stage. We find that the applicants have made out prima facie case for complete waiver of balance amount of duty and penalty in these two cases. Accordingly, applications for waiver of pre-deposit of balance amount of duty and penalty are allowed and recovery there of stayed till the disposal of the appeals. (Dictated and pronounced in the Open Court)
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2007 (3) TMI 653 - CESTAT, AHMEDABAD
Remission of duty ... ... ... ... ..... cause notice and to have sustained the demand. rdquo 4. emsp Similarly, in the case of U.P. State Sugar Corpn. Ltd. v. CCE, Meerut, reported in 1987 (27) E.L.T. 701 (Tribunal), it has been held that when goods have admittedly been destroyed because they were unfit for marketing and consumption, the fact that a proper application was not made to the Central Excise authorities for getting remission, would not result in liability of Excise duty. 5. emsp By applying above ratio of above decisions to the facts of instant case, it is seen that there is no dispute about the destruction of goods in the fire incident. Filing of remission application is only a procedure required to be adopted by assessee. In the absence of any clearance of the goods from the factory, confirmation of demand of duty in respect the admittedly destroyed goods is not justified. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (Pronounced in Court)
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2007 (3) TMI 652 - CESTAT, AHMEDABAD
Demand - Confiscation and penalty - Clandestine removal ... ... ... ... ..... ow are not based upon any tangible evidence. Thus, confiscation of goods is not justified and the same is accordingly set aside. 6. emsp As regards imposition of personal penalty of Rs. 5,000/- on the processing firm M/s. Laxmi Vishnu Silk Mills, having held that confiscation is not warranted, the same is not justified for the alleged intention to remove the goods clandestinely. However, inasmuch as the processed fabrics were admittedly not entered in RG 1 register, the said appellant is liable to penalty for non-maintenance of record under the erstwhile provisions of Rule 226 of Central Excise Rules, 1944, which prescribes maximum penalty of Rs. 2,000. As such reduce the penalty on M/s. Laxmi Vishnu Silk Mills to Rs. 2,000/-. However, there is no justification for imposition of separate penalty upon partner, and as such penalty of Rs. 5,000/- imposed on Shri Sanmukhlal R. Ghael is set aside. The appeals are disposed off in above manner. (Dictated and pronounced in the Court)
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2007 (3) TMI 651 - CESTAT, AHMEDABAD
Penalty - Cenvat/Modvat - Irregular availment of credit ... ... ... ... ..... posing penalty to the extent of 100 . Hence, the present appeal. 4. emsp The appellant rsquo s main contention is that the credit of entire duty was taken by them by mistake and there is no mala fide intention on their part. Apart from the above, it is seen that the excess credit availed by them was not utilized till the reversal of the same and as such remained unutilized, thus, lending credence to the appellant stands of absence of mala fide. The same was also debited by the appellant immediately on being pointed out by the officers. It is further seen that the taking of excess credit, being a matter on record and always open to scrutiny of the department officers, cannot be made basis for attributing any mala fide intention to the appelant. In the circumstances, imposition of penalty upon them is not justified. The same is, accordingly, set aside and both the appeals are allowed in above terms, with consequential relief to the appellants. (Dictated and pronounced in Court)
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2007 (3) TMI 650 - CESTAT, AHMEDABAD
Cenvat/Modvat - Deemed credit ... ... ... ... ..... ly cleared by the supplier at nil rate of duty, deemed Modvat credit has been rightly disallowed by the authorities below. 4. emsp At this stage I may refer to another Letter No. 332/30/87-TRU, dated 20-10-87, relied upon by the learned Advocate. Apart from the fact that the said letter was not placed before the authorities below and was also not the source of deemed Modvat credit, I find that the same is not an order issued by Government of India under Rule 57G(2) provision and is only to the effect that ingot and re-rollable materials of iron or steel purchased outside may be deemed to have been paid Rs. 365/- per tonne. As such the said letter is not applicable inasmuch the same is not issued under the provision of Rule 57G(2). Further, in the present case the inputs have clearly been cleared at nil rate of duty in which case deemed credit would not be available. 5. emsp In view of the foregoing discussion I find no merit in the appeal and reject the same. (Pronounced on )
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2007 (3) TMI 649 - CESTAT, AHMEDABAD
Clandestine removal - Shortage, physical verification ... ... ... ... ..... the fact that there was a statement admitting clandestine removal. On the other hand, respondent has contended that the said statement was obtained under duress and the fact that payment of duty was made under protest is indicative of the fact that there was no acceptance of clandestine removal. The fact that the stock was being maintained chapter-wise, whereas the physical verification was done variety-wise suggests that there was actually no shortage and both authorities below have gone into details and held in their favour. 5. emsp After going through the reasoning adopted by the authorities below, I find that there is no evidence of clandestine removal of the goods. Further, the manner of verification of stock of fabrics and their comparison with the RG1 register and lot register, as discussed by the authorities below also cast doubt about the actual shortages. As such, I find no merit in the Revenue rsquo s appeal, the same is rejected. (Dictated and pronounced in Court)
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2007 (3) TMI 646 - CESTAT, AHMEDABAD
Penalty and interest - Cenvat/Modvat ... ... ... ... ..... not required to be levied in the matter. The appeal is allowed by setting aside the penalty and interest in the matter. rdquo 8. emsp I find that the current case of the appellant is squarely covered by the ratio of Division Bench in the case of Bharat Electronics Ltd. (supra) as reproduced above. 9. emsp As regards the personal penalty imposed on the director, I find that this penalty cannot be imposed under the provisions of Rule 13 of Cenvat Credit Rules, 2002. These penal provisions cannot be invoked for to personal penalty on the face of the fact that demand arises due to retrospective amendment. 10. emsp Accordingly, the appeals of the appellants as regard non-imposition of penalty and personal penalty on the director and the interest under Section 11AB are allowed and the impugned order to the extent is set aside while upholding the order to extent it is confirming amount of 8 on the clearances of exempted goods made by the appellant. (Dictated and pronounced in Court)
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