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M/s. Shrushthi Plastics Pvt. Ltd. Versus The Commissioner of Central Excise, The Hon'ble Customs, Excise And Service Tax Appellate Tribunal

Validity of Tribunal's order - Violation of principle of natural justice - Opportunity of hearing not granted - Held that:- Tribunal does not consider the decisions of the Supreme Court, based on which the Original Authority as well as the Commissioner (Appeals) have held in favour of the assessee and there is no discussion on merits on the decision rendered by the lower authorities. The Tribunal, the final fact finding Authority, should go into the merits of the case of the assessee/appellant a .....

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the Appellant : Mr. G Derrick Sam For the Respondent : Mr. A P Srinivas - R1 JUDGMENT (Delivered By R. Sudhakar, J.) This Civil Miscellaneous Appeal is filed by the assessee as against the order passed by the Tribunal raising the following substantial questions of law: 1. Whether the Tribunal was justified in passing Final Order in the appeal without hearing the counsel of the appellant company and thereby violating the principles of natural justice? 2. Whether the Tribunal had erred in not fol .....

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ebulae Healthcare Ltd. [2008 (221) ELT A82 (SC)]?" 2. The brief facts of the case are as follows: The appellant is engaged in the business of manufacture of goods, falling under Chapter sub-heading 3922.90 and 3923.90 of the Schedule to the Central Excise Tariff Act, 1985. The assessee availed the benefit of Notification No.8/99 dated 28.2.1999 in respect of goods falling under chapter sub-heading 3922.20, which are bearing their brand name and in respect of goods falling under chapter sub- .....

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with consequential demand of differential duty of ₹ 7,02,609/- under Section 11A of the Central Excise Act, 1944. The Adjudicating Authority, after due process of law, dropped the proceedings initiated against the assessee. Aggrieved by the said order of adjudication, the Revenue preferred review before the Commissioner of Central Excise for filing an appeal before the Commissioner (Appeals). The Commissioner passed an order directing the Assistant Commissioner of Central Excise, Pondicher .....

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the case of Faridabad Tools Pvt. Ltd. I also find that a Five Member Bench of the Tribunal in the case of Franco Italian Co. Pvt. Ltd. held that: Insofar as the availing of Modvat credits and the full exemption under small scale exemption Notification on different specified goods is concerned, the matter is already covered by the Tribunal's decision in the case of Faridabad Tools Pvt. Ltd. v. CCE - 1993 (63) ELT 759 (Tribunal), which has since merged with the order of the Hon'ble Suprem .....

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ne of merger. In this case, the Tribunal also considered the availment of modvat facility as well as full exemption simultaneously in the case of same specified goods. The Tribunal said drawing the similar analogy, we consider that subject to the reversal of the modvat credit taken with regard to the inputs which were utilised for the manufacture of duty free goods, the manufacturer could avail of the modvat credit as well as the full duty exemption under the applicable small scale exemption Not .....

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xtracted below: Date of hearing Order 20.7.2009 Adjourned to 08.10.09. Issue notice 08.10.2009 No Bench Sitting Adjourned To 9.12.09. Issue notice. 9.12.2009 Adjourned to 9.2.10. 9.02.2010 No Bench Sitting Adjourned to 7.4.10 7.4.10 Adjourned to 4.5.10 at the request of the counsel 4.5.10 Adjourned to 24.8.10 to await Apex Court decision in Nebulae Health Care. 24.8.10 Adjd. To 19.10.10 at the request of the counsel 19.10.10 No Bench Sitting Adjourned to 11.1.11. Issue notice 11.1.11 Adjd. To 8. .....

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whether the respondents can avail Cenvat Credit as well as full exemption under the SSI exemption scheme in respect of same goods. The issue now seems to be no longer res integra, as it has been given a finality by the Hon'ble Supreme Court in the case of CCE, Admedabad Vs. Ramesh Food Products reported in 2004 (174) ELT 310 (S.C). In the said case, it has been held by the Hon'ble Supreme Court that it would not be possible to allow the manufacturer simultaneously to avail Modvat credit .....

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ous availment of Cenvat credit and full exemption under the SSI scheme. Hence, consequently, the demand of duty raised in the Show Cause Notice to the extent of ₹ 7,02,609/- is confirmed along with interest as payable under the law. However, considering the disputed nature of the issue, it is ordered that no penalty be imposed on the respondent-assessee. 5. Aggrieved by the said order of the Tribunal, the appellant/assessee is before this Court raising the above-mentioned substantial quest .....

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earned counsel on record and that he had gone to Trivandrum. The said junior counsel has filed an affidavit before us to this effect and supporting document, namely, travel tickets of Mr.Hari Radhakrishnan evidencing the travel. This is enclosed as document in page Nos.88 to 91 of the typed set of papers before us. He also submits that the case was adjourned from time to time for various reasons and not due to the non-cooperation of the appellant. The case of Nebula Health Care was pending befor .....

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ted the order of the Tribunal. 8. Heard learned counsel appearing for the appellant and the learned Standing Counsel appearing for the respondent and perused the materials placed before this Court. 9. The short issue that the learned counsel for the appellant pleads is that no opportunity has been given by the Tribunal to the assessee to address the case and therefore great prejudice is caused. We find from the copy of the note sheet pertaining to this case before the Tribunal that the case was .....

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Circular: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg.

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Forum: 3B mistake

Forum: Input tax credit

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Forum: Due date of Filing TRAN-1

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Highlight: Expenditure on eligible projects or schemes u/s 35AC - After 01.04.2017 the legislature desired to withdraw such deduction. - The Union legislature was competent to introduce such amendment - HC

Highlight: Transfer of trading assets at cost price, the profit component also stood transferred to the outgoing Directors, which otherwise belonged to the Company - the fact that AO has made the addition in the hands of the Directors would not make any difference - additions confirmed - HC

Highlight: The interest u/s 234B of the Act cannot go beyond the stage of S.245D(I) before the Settlement Commission - HC

Highlight: Galvanized iron pipe is a different commercial commodity than a iron pipe, therefore the activity of galvanization in our considered opinion amounts to manufacture - Deduction u/s 80-IB allowed - HC

Highlight: Penalty u/s 271C - non deduction of TDS on interest paid to sister concerns in terms of Section 194A - Levy of penalty confirmed - HC

Highlight: Disallowance of interest - reference to section 179 - The legislature has also recognised, that the doctrine of lifting of veil in the matter of tax dues is to be applied to prevent fraud etc. and not where the company has suffered despite its normal bona fide function. - HC

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Highlight: Discount on ESOP to be allowed as business expenditure u/s 37(1), during the years of vesting on the basis of percentage of vesting during such period, subject to upward or downward adjustment at the time of exercise of option.

Notification: Central Government appoints the 20th September, 2017 as the date on which proviso to clause (87) of section 2 of the Companies Act 2013, shall come into force

Notification: Companies (Restriction on number of layers) Rules, 2017

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Highlight: Addition on account of alleged suppression of service value received - the addition made simply believing the Form 26AS will be an arbitrary exercise of power which cannot be sustained

Notification: Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services

Highlight: Liability to pay duty on import of software - Though no authorization was given by the appellant to DHL, it is an undisputed position that the software has, in fact, been ordered by the appellant and have been delivered to them by DHL - the appellant is to be considered as the importer



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