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No full waiver of pre-deposit unless assessee proves that undue hardship is caused

Case Name : Arjandas Metal Industries Private Limited Vs CCE (Bombay High Court)
Appeal Number : Central Excise Appeal No. 169 of 2014
Date of Judgement/Order : 08/05/2015
Related Assessment Year :
Courts : All High Courts (13929) Bombay High Court (1879)
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Cutting of jumbo rolls into smaller sizes and printing on them does not amount to manufacture

Case Name : Commissioner of Central Excise and Customs Vs M/s Rasmi Wax Coated Paper & Printing Industry (Andhra Pradesh High Court)
Appeal Number : C.E.A.Nos.16 of 2005
Date of Judgement/Order : 09/07/2015
Related Assessment Year :
Courts : All High Courts (13929) Andhra Pradesh HC (221)
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Mere Cutting of jumbo roll of paper into smaller size is not Manufacture: HC

Case Name : Commissioner of Central Excise and Customs, Hyderabad Vs M/s Rasmi Wax Coated Paper & Printing Industry (Andhra Pradesh High Court)
Appeal Number : C.E.A.Nos.16 of 2005
Date of Judgement/Order : 09/07/2015
Related Assessment Year :
Courts : All High Courts (13929) Andhra Pradesh HC (221)
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Condition of pre-deposit by CESTAT not justified if, prima facie, revenue contention seems to be loggerhead

Case Name : Dalmia Bharat Sugar and Industries Ltd. Vs CCE (Delhi High Court)
Appeal Number : CEAC 13/2015
Date of Judgement/Order : 25/03/2015
Related Assessment Year :
Courts : All High Courts (13929) Delhi High Court (3368)
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In case of doubt on dutiability of goods, extended period of limitation cannot be invoked

Case Name : The Commissioner of Customs and Central Excise Vs M/s Andhra Pradesh Paper Mills Ltd. (Andhra Pradesh High Court)
Appeal Number : C.E.A. No. 8 of 2006
Date of Judgement/Order : 08/07/2015
Related Assessment Year :
Courts : All High Courts (13929) Andhra Pradesh HC (221)
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Exemption notification to be strictly interpreted and interpretations given elsewhere cannot be imported therein

Case Name : Indian Oil Corporation Ltd. Vs Commissioner of Central Excise (CESTAT Ahmedabad)
Appeal Number : A/10818-10819/2015
Date of Judgement/Order : 19/06/2015
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Ahmedabad (816)
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Central Govt. agencies in agreement with foreign companies are not entitled to exemption of surtax

Case Name : Oil & Natural Gas Corporation Vs CIT (Supreme Court of India)
Appeal Number : Civil Appeal no. 730/2007
Date of Judgement/Order : 01/07/2015
Related Assessment Year :
Courts : Supreme Court of India (2371)
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CENVAT credit foregone is compliance of Rule 6(3) of CENVAT credit rules

Case Name : M/s. IPCA Laboratories Ltd. Vs. C.C.E Indore (CESTAT Delhi)
Appeal Number : 51560 /2015-Ex(Br)
Date of Judgement/Order : 06/05/2015
Related Assessment Year :
Courts : All CESTAT (3904) CESTAT Delhi (905)
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Place of Removal should be determined at the time when the property in goods passed to the buyer

Case Name : M/S Madras Cements Ltd Vs The Additional Commissioner Of Central Excise (Karnataka High Court)
Appeal Number : C.E.A No. 21/2013
Date of Judgement/Order : 02/07/2015
Related Assessment Year :
Courts : All High Courts (13929) Karnataka High Court (634)
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C4 Raffinate eligible for partial Excise exemption under Notification No. 6/2000 dated 01.03.2000- SC

Case Name : Indian Petrochemicals Corporation Ltd. vs. CCEX, Vadodara (Supreme Court of India)
Appeal Number : Civil Appeal No. 3263-24 of 2005
Date of Judgement/Order : 12/05/2015
Related Assessment Year :
Courts : Supreme Court of India (2371)
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