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NICHOLAS PIRAMEL (I) LTD. Versus COMMISSIONER OF CENTRAL EXCISE (CESTAT MUMBAI)

Case Name : Nicholas Piramel (I) Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)
Appeal Number : Final Order No. A/823/2008-WZB/(LB)
Date of Judgement/Order : 23/10/2008
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Mumbai (506)
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VMT Spinning Company Limited (Advance Ruling)

Case Name : M/s VMT Spinning Company Limited (Authority for Advance Rulings)
Appeal Number : Ruling No. AAR/05/ST/2008
Date of Judgement/Order : 11/09/2008
Related Assessment Year :
Courts : Advance Rulings (3735)

Whether the goods manufactured by hundred percent EOU when sold in India can be subjected to levy of Education Cess under the Central Excise Act?

Case Name : Sarla Performance Fibers Ltd. Vs The Commissioner of Central Excise & Customs (Bombay High Court)
Appeal Number : Central Excise Appeal No. 96 of 2008
Date of Judgement/Order : 20/08/2008
Related Assessment Year :
Courts : All High Courts (13909) Bombay High Court (1878)
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Bosch Chassis Systems India Ltd. vs. C.C.E.- Cestat Delhi

Case Name : M/s Bosch Chasssis Systems India Ltd Vs. C.C.E., Delhi III (CESTAT New Delhi)
Appeal Number : Central Excise Appeal No.855 of 2008
Date of Judgement/Order : 22/09/2008
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)

Levy of penalty U/s. 11AC is a mandatory penalty & there is no scope for any discretion: SC

Case Name : Union of India Vs Dharamendra Textile Processors (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 10289-10303 of 2003
Date of Judgement/Order : 29/09/2008
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Penalty u/s. 11AC r.w. Rule 25 cannot be imposed for suppression or contravention of facts unless it was made intentionally

Case Name : CC&CE, Kanpur Vs. M/s Beekay Enterprises (CESTAT Delhi)
Appeal Number : Excise Appeal No. 73 of 2007-SM
Date of Judgement/Order : 19/10/2006
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)

Minimum penalty to be imposed under Central Excise Rules, 2002

Case Name : CCE, Bhopal Vs M/s. Rama Wood Craft (P) Ltd. (CESTAT New Delhi)
Appeal Number : Service Tax Appeal No.464 of 2007-SM(BR)
Date of Judgement/Order : 07/04/2008
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Delhi (905)

Entry Tax-Petitioner who had discharged his burden by producing the bills which had no rubber seal to the effect “local goods for the area”, cannot be held liable to pay the tax in the absence of any proof to the contrary

Case Name : M/s Goel Coal Co. Vs Additional Commissioner of Commercial Tax, Jabalpur : Assistant Commissioner-1, Satna : Secretary Commercial Tax, State of Madhya Pradesh (MP High Court Jabalpur)
Appeal Number : Writ Petition No.2422/2004
Date of Judgement/Order : 07/03/2008
Related Assessment Year :
Courts : All High Courts (13909) Madhya Pradesh HC (176)
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Intel Design Systems (India) P. Ltd Vs. Commissioner of Customs & Central Excise (Supreme Court)

Case Name : M/s Intel Design Systems (India) P. Ltd Vs Commissioner of Customs & Central Excise (Supreme Court of India)
Appeal Number : Appeal (civil) 4564 of 2002
Date of Judgement/Order : 11/02/2008
Related Assessment Year :
Courts : Supreme Court of India (2371)
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SCN issued after six months from search date and even after completion of investigations is barred by limitation

Case Name : Commissioner of Central Excise., Ahmedabad -I Vs Nandeshwari Packaging (CESTAT Ahmedabad West Zonal Bench)
Appeal Number : Final Order No. A/125/2008-WZB/AHD
Date of Judgement/Order : 17/01/2008
Related Assessment Year :
Courts : All CESTAT (3900) CESTAT Ahmedabad (816)

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