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Central Excise - Case Laws

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  • 2016 (7) TMI 1462

    Refund of unutilized CENVAT Credit - Whether the CESTAT is right in law in allowing refund of unutilized CENVAT credit accumulated due to disproportionate rates of duty on inputs and final products available at the time of surrender of central excise....... + More

  • 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....... + 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.

  • 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.

  • 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 p....... + 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., Ahmeda....... + 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 a....... + 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 sta....... + 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 app....... + 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....... + 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 liabili....... + 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.

  • 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 interes....... + More

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