Assistant Commissioner issued show cause notices after passing of final order by Tribunal, with respect to subject matter of refund, was wholly against provisions of law
Whether wavering of pre-deposit on the grounds of Section 129E of the Customs Act, 1962 existing prior to August 06, 2014 is feasible?
Held that freight incurred from the place of removal to the buyer’s premises is not includible in the assessable value and accordingly excise is not payable on the same.
Held that revenue needs to establish that the goods lying or found in the shop/ godwon of the assessee are not duty paid.
Commissioner of Central Excise And Customs, Central Goods And Service Tax Vs Shree Cement Ltd (CESTAT Delhi) Held that cenvat credit of 2% CVD paid under Notification No. 12/2012-Cus dated 17/03/2012 is eligible to the appellant. Facts- The issue involved in these Appeals is whether Cenvat credit of 2% CVD paid on import of steam […]
Held that deliberate concealment relating to mis-declaration of the goods and overvaluing with the intention to avail higher duty drawback is untenable
Held that the allegation of clandestine production and removal has to be established against any person by independent and tangible evidence. No demand exists in absence of such evidence.
Agrawal Metal Works Pvt. Ltd. Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi) It is undisputed that the appellant has been manufacturing goods on job work basis and has been clearing them without paying duty as per the Notification No. 214/86-CE dated 25.03.1986. If the activity amounted to manufacture- which has not been […]
CESTAT held that service tax cannot be levied on the company for payment of rent to the director unless such premises are used for commercial purpose.
K K Spun India Ltd. Vs Commissioner of Central Excise Customs and Service Tax (CESTAT Delhi) Learned Counsel for the appellant urges that the show cause notice is mis-conceived, as the finished products manufactured by the appellant are not exempted, rather are dutiable @ 10% ad valorem as per CTH 68109990 under the Central Excise […]
