Excise Duty judiciary-2

Practice of taking undated cheques by excise department is illegal: HC

Digipro Import & Export Pvt. Ltd Vs Union of India & Ors. (Delhi High Court)

Click here to join Online GST Certification Course Jointly by GST Professionals & Taxguru.in Court has been shown the five undated cheques for sum of Rs.1.25 crores which were collected from the Petitioner during the visit to the premises of the Petitioner on 10th March, 2017. The Court specifically asked Mr. Harpreet Singh, learned c...

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Rebate of Excise duty where customs duty component is claimed as drawback

Commissioner of Central Excise, Calicut Commissionerate Vs M/s. Orion Battery (CESTAT Bangalore)

Appellant is eligible for rebate of Central Excise duty paid on inputs used in the manufacture of export goods, even in case where customs duty component is claimed as drawback. ...

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Section 11D cannot be invoked if excise duty collected been paid to Govt

CCE Vs. PRP Wire Ropes (CESTAT Mumbai)

It was not even alleged that they collected a amount as ‘duty' but not paid it to the exchequer. None of situation specified in section 11D is applicable in the present case. In fact, in such a situation, there should not have any grievance to the parties since the appellants had paid the amount whatever they collected and paid it compl...

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CESTAT bench must follow decision of coordinate bench

Vivilon Textiles Industries Ltd. Vs. CCE (CESTAT Mumbai)

Click here to join Online GST Certification Course Jointly by GST Professionals & Taxguru.in We have also observed that in the earlier proceedings in this case the matter was heard by the division bench of this Tribunal. After hearing of the matter, a difference of opinion arose between the Members and the matter was referred [&hellip...

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Section 11AC: No Interest / Penalty on value of goods escalated by buyer retrospectively

CCE Vs. Minda Industries Ltd. (CESTAT Mumbai)

The fact of the case is that the respondent had cleared their finished goods to their customer by valuing the goods on the basis of purchase order placed by them by their customers. However, consequent upon price escalation, their customers amended the purchase order and revised the price of the goods on the higher side with retrospective...

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Cenvat refund cannot be denied for mere non registration of premises

Commissioner of Service Tax-III Vs Customs, Excise & Service Tax Appellate Tribunal (Madras High Court)

In our view, Questions No.2 and 3 seeks to raise an issue of law, which, already stands covered against the Revenue. We are, in respectful agreement, with the views taken by the Karnataka and Allahabad High Courts, as articulated in their respective judgments to which reference is made hereinabove....

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10% additional needs to be paid for filing appeal before CESTAT: Larger Bench

CESTAT Delhi Larger Bench

Decision of the Division Bench of the Tribunal in the case of ASR Multimetals Pvt. Ltd. (supra) is correct and the appellant is required to deposit separately 10% of the amount of the duty confirmed/ penalty imposed, for preferring of appeal before the Tribunal against the order of Commissioner (Appeals)....

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Court cannot review decision to not exempt goods from Excise: SC

M/s Mangalam Organics Ltd. Vs Union of India (Supreme Court of India)

Once the appellant accepts that in law it was liable to pay the duty, even if some of the units have been able to escape payment of duty for certain reasons, the appellant cannot say that no duty should be recovered from it by invoking Article 14 of the Constitution. ...

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Interest is leviable on credit availed even if not utilised

C.C.E. & S.T., Surat II Vs Shri Rakesh M. Shah (CESTAT Ahmedabad)

Honble Supreme Court and jurisdictional High Courts gave the rulings that reversal of Cenvat credit will amount to not taking Cenvat credit and accordingly benefit of relevant exemption notifications was held to be available to such assessees who reverse Cenvat credit earlier taken. ...

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SC upheld Constitutional Validity of Section 35F of Central Excise Act, 1944

Satya Nand Jha vs. Union of India and Others (Supreme Court)

In the case of Satya Nand Jha vs Union of India Honourable Supreme Court Upheld the Judgment of Jharkhand High Court and upheld the constitutional validity of Section 35F of the Central Excise Act, 1944. ...

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