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Central Excise - Case Laws

Showing 1 to 20 of 244 Records

  • 2016 (7) TMI 1420

    Valuation - Cement - requirement of RSP - N/N. 4/2006-CE dated 01.03.2006, as amended, and not Sl No. 1C thereof - Department took the view that affixing the RSP on the bags was not correct as the sale to APSHCL was not a retail sale as defined under rule 2(q) of the Standards of Weights and Measures Packaged Commodities Rules, 1977 - Held that - Once the Legal Metrology authorities have clarified and informed the appellants that supplies made by....... + More


  • 2016 (7) TMI 1415

    Rebate - The assessee took credit of duty paid on menthol and utilized the said credit in paying the duty on clearance of the final products namely, menthol crystals and peppermint oil - Held that - similar issue decided in the case of UNION OF INDIA Versus SHARP MENTHOL INDIA LTD. 2011 (4) TMI 27 - BOMBAY HIGH COURT , where it was held that since the peppermint oil has been exported on payment of duty, the assessee was entitled to claim rebate o....... + More


  • 2016 (7) TMI 1410

    Benefit of N/N. 14/2002-C.E., dated 1st March, 2002 - The condition that appropriate duties were to be discharged was interpreted to deny exemption to such final products in which the intermediate/inputs were not considered as having paid duty - interpretation of statute - Held that - reliance placed in the case of M/s. SPORTS & LEISURE APPAREL LTD. Versus COMMISSIONER OF CENTRAL EXCISE, NOIDA 2016 (8) TMI 128 - SUPREME COURT , where it was h....... + More


  • 2016 (7) TMI 1403

    Denial of Cenvat Credit - Duty paid through PLA - Rule 8(3A) - the decision in the case of M/s Space Telelink Ltd, Shri Ankit Goel, Managing Director Versus Commissioner of Central Excise, Delhi-I 2015 (10) TMI 2197 - CESTAT NEW DELHI contested - Held that - the questions framed for the issue of penalty and CENVAT credit - List in due course........ + More


  • 2016 (7) TMI 1399

    Challenge to the order of Settlement Commission - decision in the case of M/s Chandra Kamal Corporation And Another Versus Union of India And Others 2015 (10) TMI 374 - ALLAHABAD HIGH COURT contested - Held that - delay condoned - SLP dismissed........ + More


  • 2016 (7) TMI 1390

    CENVAT credit - input services - GTA service for transportation of finished goods from depot to the customer premises - freight charges on auction service - Held that - With regard to availment of Cenvat credit on GTA service, the issue is squarely covered by the Larger Bench of this Tribunal in the case of ABB Ltd. Vs. CCEST, Bangalore 2009 (5) TMI 48 - CESTAT, BANGALORE , where it was held that services availed by a manufacturer for outward tra....... + More


  • 2016 (7) TMI 1382

    Classification of export goods - residue left from the extraction of soyabean oil which is covered under Chapter Heading 2304 of CETA - Held that - in the present case an intelligence was collected by the officers of headquarters preventive branch of their Commissionerate that the plant of the petitioner is based on solvent extraction technology and they are exporting residue left from the extraction of soyabean, which is covered under Chapter He....... + More


  • 2016 (7) TMI 1380

    Penalty - - Held that - the issue is covered by judgment of this Tribunal in the case of Audi Automobiles v. CCE, Indore 2009 (5) TMI 426 - CESTAT, NEW DELHI where in the identical set of circumstances the demand of duty and interest was upheld and penalty was set aside - the appellant was contesting the earlier show cause notice and started following the decision once it was adjudicated by the adjudicating authority. Thus, the contention of ld. ....... + More


  • 2016 (7) TMI 1362

    Whether market purchase goods can be treated as duty paid goods - The decision in the case of M/s. Arvind Products Limited, M/s. Vishal Fabrics Private Limited and M/s. Shanti Processors Limited Versus Commissioner of Central Excise & ST., Ahmedabad 2014 (11) TMI 79 - CESTAT AHMEDABAD contested - Held that - the instant appeal is covered by the judgment titled as M/s. Sports & Leisure Apparel Ltd. v. Commissioner of Central Excise, Noida ....... + More


  • 2016 (7) TMI 1342

    Valuation - includibility - Whether additional (differential) Central Excise duty paid by adding Royalty and Stowing Excise Duty as components for determining the transaction value defined in Section 4(3) of the Central Excise Act, 1944 by the WCL to the Excise Department of the Union of India can be recovered by it from the Petitioners? - Held that - we, at this stage, do not find that any illegal recovery is being forced upon the petitioners be....... + More


  • 2016 (7) TMI 1340

    Condonation of delay - Reversal of cenvat credit after finished goods become exempted goods - the decision in the case of Commissioner Versus Tractor and Farm Equipment Ltd. 2016 (1) TMI 1006 - SUPREME COURT contested - Held that - We find no error apparent on the face of the record to warrant recall of our order dated 7th September, 2015 - the review petition is, accordingly, dismissed both on the ground of delay as well as on merits........ + More


  • 2016 (7) TMI 1339

    Proceedings under Rule 56 of the Central Excise Rules, 1944 - Held that - the show cause notice has been issued along with the report of testing and the report of testing was issued prior thereto as required under sub-rule (2) of Rule 56 - as the statutory requirement of communication of test report has been violated the entire notice is liable to the quashed - appeal allowed........ + More


  • 2016 (7) TMI 1338

    CENVAT credit - Rule 8(3A) of the Central Excise Rules, 2002 - assessee has defaulted in payment of duty - Held that - although there is a violation of Rule 8(3A) of Central Excise Rules, 2002 but the duty along with interest has been paid by the appellant, therefore, the appellant is entitled to avail Cenvat credit - demand of duty with interest not sustainable - there is procedural lapse on the part of the appellant, therefore, a penalty of ....... + More


  • 2016 (7) TMI 1337

    Rectification of mistake - review of an order - Held that - The so-called errors pleaded by the applicant are not errors apparent on record and what is sought is a review of the order which is not sanctioned by law. We also find no apparent errors in the findings of the Tribunal - the ROM application is liable to be rejected - decided against applicant........ + More


  • 2016 (7) TMI 1324

    Refund of duty paid on refined oil - refund denied on the ground of time limitation and unjust enrichment - Held that - Sub-section (2) of Section 11B provides that on receipt of any application, the Assistant Commissioner or the Deputy Commissioner, it is satisfied that the whole or any part of the duty of excise is refundable, then he has to make an order on such refund application. On perusal of the statutory provision, it reveals that nowhere....... + More


  • 2016 (7) TMI 1320

    Clandestine removal - whether excise duty can be demanded on the basis of income surrendered before the Income Tax Authorities without adducing any independent evidence with regard to purchase of raw material, manufacture of finished goods and sale thereof or not?? - Held that - reliance placed in the case of Arisudana Industries Ltd. Versus Commissioner of C. Ex., Ludhiana 2016 (2) TMI 986 - CESTAT CHANDIGARH , where it was held that duty is pay....... + More


  • 2016 (7) TMI 1319

    Entitlement to interest - delayed sanction of the rebate claim - Section 11BB of the Central Excise Act, 1944 - Held that - Since the rebate application has not been considered for payment within 3 months from the date of its filing, interest liability is automatic in terms of Section 11BB of the Act and the applicant is entitled for the statutory interest for the period between expiry of 3 months of the date of filing of the rebate application t....... + More


  • 2016 (7) TMI 1299

    Maintainability of appeal - requirement of pre-deposit - Held that - No compliance of order dated 02.12.2014, is reported till date, directing pre-deposit of part demand for ₹ 95 Lakhs - appeal dismissed for non-compliance........ + More


  • 2016 (7) TMI 1289

    Penalty - case of appellant is that the issue is covered by the judgment of this Tribunal in the case of Audi Automobiles vs CCE Indore 2009 (5) TMI 426 - CESTAT, NEW DELHI wherein in the identical set of circumstances, the demand of duty and interest was upheld while penalty was set aside - Held that - Respectfully following the said judgment of the Tribunal, we partly allow the appeal of M/s Audi Automobiles only to the extent that the penalty ....... + More


  • 2016 (7) TMI 1221

    Notification No. 6/2006-CE dated 1.3.2006 - benefit of exemption - supply of instrumental cables to Mega Thermal Power plant being set up by M/s NTPC and M/s Jindal Power Ltd. - Demand - Held that - an identical dispute was the subject matter of recent decision of the Tribunal in the case of M/s Paramount Communication Ltd. vs. CCE, Jaipur 2016 (7) TMI 863 - CESTAT NEW DELHI wherein it was held that appellants are eligible for exemption under Not....... + More


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