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Central Excise - Case Laws

Showing 281 to 300 of 326 Records

• 2008 (7) TMI 169 - CESTAT, CHENNAI
  

  Whether, for the period from 31-8-1995 to 19-11-1995, the benefit of Notification No. 60/88-C.E., dated 1-3-1988 as amended by Notification No. 109/95-C.E., dated 31-8-1995 was deniable to them in respect of newsprint supplied by them to a registered newspaper through a depot – held that there is nothing in the text of the amended proviso which can be construed as a bar against indirect supply of newsprint by the manufacturer of a newspaper for the purpose of exemption under the Notification

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• 2008 (7) TMI 168 - CESTAT MUMBAI
  

  Appellants after noticing that they have debited an amount twice over in PLA, the appellant vide letter informed the Dy. Commissioner that they are taking credit in their RG 23A Part-II - SCN clears that what has been demanded from the appellant is not the refund wrongly claimed by him, but the amount of credit which was taken on letter which is not a duty paying document - lower authorities have held correctly that the appellant is ineligible to avail the credit in RG 23 Part-II on its own

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• 2008 (7) TMI 167 - CESTAT AHMEDABAD
  

  Suo motu re-credit of reversed credit – earlier credit was reversed without any verification on basis of direction of audit officers – recredit amounts to merely adjustment of credit – transaction not amounts to payment of duty – hence recredit was justified – in respect of returned goods, Commissioner has given the categorical finding that it was not manufacturing – hence credit taken is required to be revered at clearance – since credit was utilized incorrectly, penalty is imposable

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• 2008 (7) TMI 163 - CESTAT, CHENNAI
  

  Clandestine removal - appellants had imported subassemblies and components of second-hand photocopiers - printouts of data retrieved from the CPUs seized - data showed transactions by appellants in the names of dummies also – MD is admitting the fact that goods were cleared without following Central Excise formalities and payment of duty - evasion of massive amounts of duty – clandestine activity proved – demand of duty is sustainable

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• 2008 (7) TMI 158 - CESTAT MUMBAI
  

  Clubbing of clearances - Two units having common office – use same brand name, have same partners, have manufacturing premises in same block – units are held to be dummy unit – Circular dated 29-5-92 according to which each Limited Company is a manufacturer by itself and will be entitled to a separate exemption limit, will not apply to this case - hold that the clubbing of clearances is justified but confiscation of the land, building is set aside, as it is not a case of repeat offence

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• 2008 (7) TMI 157 - HIGH COURT PUNJAB & HARYANA
  

  Petitioner has submitted that there is no amount outstanding against them but under duress and threat, they were forced to deposit the draft of Rs. 1 crore and three other post dated cheques of Rs. 75 lacs during search and seizure – since investigation is continue and no amount due has been determined by authority against petitioner, revenue is directed to return the impugned amount admittedly deposited by the petitioner along with copies of Panchnama

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• 2008 (7) TMI 131 - CESTAT, CHENNAI
  

  Whether the respondent’s product branded “POLEYOL FSO” was to be classified u/h 34.02 as an ‘organic surface active agent’ as claimed by them or u/h 34.03 as a ‘fat liquor’ as claimed by revenue - “POLEYOL FSO” is manufactured by mixing imported ‘Sulphonated Fish Oil’ with water – revenue not proved that surface active property of manufactured product is not required or as only subsidiary to its main function – claim of classification of respondents u/h 34.02 is upheld

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• 2008 (7) TMI 130 - CESTAT, CHENNAI
  

  Goods became unfit for consumption/marketing due to riot took places in factory – remission of duty claimed - Commissioner finding that the assessee had been negligent in safeguarding its finished products is not reasonable as the assessee’s stake in the excisable goods was much higher than the stake of the revenue - finding of the Commissioner that the assessee did not foresee the probability of damage to its finished goods is a finding without any basis – remission of duty not deniable

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• 2008 (7) TMI 129 - CESTAT, CHENNAI
  

  Appellant is a manufacturer-exporter - appellants are engaged in the manufacture of cotton fabrics from the input cotton yarn - appellants claimed refund being the unutilized CENVAT credit accumulated on account of exports by them – export of fabrics after process of finishing and packing - original authority rejecting the refund claim on the ground that the appellants had exported bought out material without subjecting them to any manufacturing process, is not justified - refund allowed

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• 2008 (7) TMI 128 - CESTAT NEW DELHI
  

  Issue pertains to valuation of raw material partly got manufactured on job- work and partly purchased – intermediate goods cleared to sister unit by valuing them on cost construction method – department enhanced value of clearances by adopting peak prices from on the buyers – held that action of department is no correct because weighted average price of inputs procured form different sources should be adopted for valuation – assessee’s appeal allowed

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• 2008 (7) TMI 127 - CESTAT, CHENNAI
  

  Clandestine removal of goods – allegation of non-payment of duty – seizure of goods along with vehicle – goods not entered in assessee’s accounts – no any statutory transport document - appellants admitted clandestine activity – confiscation, redemption fine, penalty and interest is upheld

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• 2008 (7) TMI 126 - CESTAT, CHENNAI
  

  Classification of unmounted brake linings – brake linings used as components of motor vehicles - assessee claim Headings 87.01 to 87.05 - according to the Revenue, these are articles of glass fibres, classifiable under Heading 70.14 – revenue not established that the subject goods is either wholly composed of glass fibre or predominantly composed of it so as to be classified as an article of glass fibre - items used as components of motor vehicles are covered by under Heading 87.08

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• 2008 (7) TMI 116 - HIGH COURT MADRAS
  

  Shifting of factory - capital goods, inputs and the balance unutilised credit in question have been properly received and accounted for by the assessee in the respective registers - rule does not require that the assessee can transfer the credit corresponding only to the quantum of inputs transferred to the new factory, but permits the assessee to transfer the available credits along with inputs and capital goods in stock at the factory to the new location – credit rightly transferred

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• 2008 (7) TMI 114 - CESTAT MUMBAI
  

  Refund sanctioned but credited to the consumer welfare fund - appellants submits that in this case duty was forcibly recovered from them in respect of certain alleged sales (on the basis of note book) which have never taken place and this plea has been upheld by the appellate authority – order of appellate is correct- refund not deniable on ground of unjust enrichment in case where there is no sale of goods

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• 2008 (7) TMI 108 - CESTAT NEW DELHI
  

  Appellant has purchased duty paid paper and paperboard – excisibility of waste, scrap and parings of paper and paperboard arising during manufacture of empty boxes with use that paper and paperboard - These scrap/waste/paring also cannot be considered as intermediate product or by product during the course of manufacture of any excisable goods - scrap of paper cannot be considered as a product different from the paper - Mere mentioning in the tariff is not sufficient to attract excise levy

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• 2008 (7) TMI 107 - CESTAT MUMBAI
  

  SSI exemption - three units operating from the same premises having common plant and machinery, common staff etc. - the respondent have accepted the duty liability on behalf of all the three units as he has admitted to be controlling all the three units – appellant and his employees also admitted that no separate records were maintained in respect of production and storage of goods of the three units – clubbing of clearances to deny exemption is justified – revenue’s appeal allowed

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• 2008 (7) TMI 105 - CESTAT MUMBAI
  

  Includibility of Packing charges inA.V. - Commissioner (Appeals) has come to the conclusion that additional packing charges were of that packing which was done on the specific request of the customer as against the original packing, which is of gunny bags - factual findings of the Commissioner regarding packing as well as interest charges sought as deductions, is not controverted by Revenue by adducing contrary evidence – held that additional packing charges are not includible in A.V.

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• 2008 (7) TMI 97 - CESTAT NEW DELHI
  

  Colour television (CTV) supplied only to hotel industry and not to the open market for retail – appellants were clearing the same on payment of duty, in terms of the Section 4A based upon MRP fixed on the CTVs – since packaging is not indicating exclusive use in hotels, Revenue’s submission that no MRP was required to be fixed on the CTVs in terms of the Rule 34(a) of Standard of Weights and Measures (Packaged Commodities) Rules, is not acceptable – valuation u/s 4A is justified

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• 2008 (7) TMI 95 - SUPREME COURT
  

  Credit – goods (MT Scrap) directly transferred by the importer to the Unit of the assessee from the Port – in this case as per sub-rule (2) of Rule 57G the relevant document indicating payment of duty would be Bill of Entry – since assessee had produced the B/E indicating that importer had paid duty at the time of import, Credit for the duty paid on the imported goods cannot be denied – but in respect of quantity of 212.659 MT scrap, triplicate copy of B/E was not produced, so credit is denied

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• 2008 (7) TMI 94 - HIGH COURT BOMBAY
  

  Claim for interest u/s 11BB on the delayed refund - revenue plea is that as the refund was made within the period of 3 months from the date of the order passed by the appellate authority, no interest is payable – held that the interest is payable u/s 11BB on expiry of period of 3 months from the date of receipt of the application and that Explanation appearing below Section 11BB does not have any connection with the date from which interest u/s 11BB becomes payable – revenue appeal rejected

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