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2008 (12) TMI 780
... ... ... ... ..... ober, 2008. He has submitted that two consignments received then were allowed to be cleared on deposit of sum of ₹ 7,50,000/ . A similar order be made on this application. He has submitted that for the consignment in question, duty in the sum of ₹ 1,67,814/ is payable. On deposit of such amount in the registry of this Court, the opponents-authority be directed to issue necessary Concession Certificate. Learned advocate Ms. Shah appearing for the opponents has no objection if order to that extent is made on this....... + More
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2008 (12) TMI 779
... ... ... ... ..... nsel for the respondent had deposited in this Court ₹ 20,16,952/- as the demanded amount and for the balance amount he had furnished security. However, the said amount of ₹ 20,16,952/- remained lying with the Registry in non-interest bearing account as the appellant had not taken any steps to withdraw the said amount. In view of above, Registry is directed to release the aforesaid deposit of ₹ 20,16,952/- to the respondent along with the original title deeds of property furnished as security. Interlocutory application is accordingly disposed of.
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2008 (12) TMI 739
SSI exemption - denial on the ground that assessee availed CENVAT/MODVAT credit - It is also the case of the department that scrap being the result of manufacture, duty is required to be paid at the time of its clearance
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2008 (12) TMI 725
... ... ... ... ..... e writ petition has been filed challenging the order dated 7th/9th July, 2008 instead of dismissing the appeal it should have proceeded slowly. Since it is evident from the order dated 27th November, 2008 that the Tribunal was aware that the writ petition challenging the order dated 7th/9th July, 2008 is pending, the order dated 27th November, 2008 cannot be sustained and is also set aside and quashed. Hence, the Tribunal is directed to hear out the application for recalling the order dated 7th/9th July, 2008 afresh after ....... + More
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2008 (12) TMI 722
Clearance of Partially Oriented Yarn (POY) to 100% EOU - clearance for captive consumption - demand of NCCD - N/N. 108/95-CE dated 28.8.95
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2008 (12) TMI 684
Stay of pre-deposit - Cement cleared in 50 Kgs. packs to Govt. companies, construction companies and other industrial/institutional consumers during the relevant period - N/N. 4/2006-CE dated 1.3.2006 - holding that the benefit of notification is available to the appellants.
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2008 (12) TMI 683
... ... ... ... ..... and as this aspect was overlooked by the Legal Metrology expert also by the learned Commissioner, the impugned order is liable to be set aside. The Board 39 s clarification on the relevant question was wrongly by-passed by the adjudicating authority. We have found favour with the assessee 39 s case in view of the clarification issued by the CBEC, which is to the effect that no RSP requires to be printed on the goods sold to 39 industrial/institutional consumers 39 as defined under the rules framed under the Standards of We....... + More
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2008 (12) TMI 675
Interest on refund - Held that:- The interest which can be allowed to be paid to the petitioners is only from the final adjudication in the matter (as the decision of the High Court was not carried further in appeal), i.e. from 18-7-2005, whereas the department has already paid the amount of refund to the petitioners on 26-6-2005 and therefore, there is no question of passing any order of payment of interest to the petitioners. Otherwise also, for a substantial period, the amount was lying with the Consumer Welfare Fund and not with the depart....... + More
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2008 (12) TMI 632
... ... ... ... ..... all give cogent reasoning in case of rebuttal of such points..... However, our learned adjudicating authority seems to be blissfully unaware of these instructions. 11.5 I therefore fully agree with the appellants rsquo contention that the impugned Order is ldquo unlawful, biased, partisan rdquo as it was passed without considering their submissions and ldquo without distinguishing any of the case laws cited in the reply to the impugned notice rdquo and also that the impugned order was passed ldquo violating the principles ....... + More
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2008 (12) TMI 630
Appeal - Remand - After finding that original authority passed a non-speaking ex-parte order, appellate authority should remand the matter, instead of disposing it of himself
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2008 (12) TMI 629
SSI Exemption - Waste and scrap arising in course of manufacture of cycle parts exported and for which rebate granted in terms of Notification No. 41//2001-C.E. (N.T.)
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2008 (12) TMI 628
Stay/Dispensation of pre-deposit - Valuation (Central Excise) - Related person - Applicants have prima facie established that they sold goods not only to related persons but also to independent buyers at the same price
-
2008 (12) TMI 627
Stay/Dispensation of pre-deposit - Valuation (Central Excise) - Soaps supplied to Ministry of Defence and not at all meant for retail sale
-
2008 (12) TMI 625
Yarn - Taspa yarn - Classification of - Chemical examiner already given his opinion about absence of core yarn in their case
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2008 (12) TMI 624
Penalty - Cenvat/Modvat - Destruction of Cenvatted inputs (coke) by floods before inputs could be used in manufacture of final products
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2008 (12) TMI 623
Rebate - Supplementary invoices raised on foreign buyers - Held that: - A claim for the said amount cannot be denied on the ground that rebate is admissible only on the duty on the FOB value and not on the CIF value as long as the same represents the transaction value. In the instant case, there is no dispute that the entire amount of ₹ 16,10,23,430/- including the impugned amount of ₹ 4,50,13,457/- under supplementary invoices had been paid by the assessee as excise duty on the transaction value of the goods - That the ARE1 did no....... + More
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2008 (12) TMI 621
Demand and penalty - EOU, 100% EOU - Natural justice ... ... ... ... ..... vocate that the impugned order needs to be set aside and remand to the Commissioner for de novo adjudication, after taking into account the overall evidences available on record. If the statements of various persons are relied upon by the adjudicating authority, needless to say that appellants would be given an opportunity to test the veracity of the same through tool of cross-examination, especially when the appellants have been, prima facie, shown that the statements ....... + More
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2008 (12) TMI 620
Stay/Dispensation of pre-deposit - Rebate ... ... ... ... ..... officers whose signatures were said to have been forged to save them. Commissioner has explained why this claim is not acceptable. It has also been found that the appellants were maintaining the ARE-1 register party wise but could not explain on what basis. The findings of the Commissioner shows serious omissions and lapses on the part of officers. The ld. Advocate stated that complete case is made on the basis of statement of the other two appellants who are beneficiaries of the ....... + More
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2008 (12) TMI 619
Stay/Dispensation of predeposit - Cenvat/Modvat ... ... ... ... ..... igh Court of Bombay. 5. emsp On a very careful consideration of the issue, we find that the amount of 10 demanded by the department in these cases is highly disproportionate to the Cenvat credit attributable to the inputs used in the exempted product. For example, in a case where the Cenvat credit attributable is of the order of Rs. 2.5 lakh, the 10 of the amount turns up to be Rs. 160 lakh. The demand of such a-huge sum of money on the ground that no separate accounts were ....... + More
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2008 (12) TMI 616
Stay/Dispensation of pre-deposit - Cenvat/Modvat - burden to prove on department - inputs - duty paying invoices
