Excise Duty : T. T. Recycling Management India Private Limited (hereinafter also referred to as applicant) is a resident Private Limited Company...
Excise Duty : It is engaged in the manufacture and sale of PET Chips. The applicant now intends to start a new business whereby the applicant i...
Excise Duty : Nucleus Device is classifiable under Tariff Entry 85176290 of the First Schedule to the Central Excise Tariff Act 1985 as Machines...
Excise Duty : The High Court has dismissed the Writ Petition by the impugned judgment and order dated 2.9.2011. Being dissatisfied with the dism...
Excise Duty : In the instant case, the applicant has submitted that the tag is applied by them while placing the jewellery in the box to preven...
In the case of Fifth Avenue Sourcing (P) Ltd. V/s Commissioner of Service Tax it was held BY Madras High Court that second proviso to Section 35F of the Act makes it abundantly clear that the proviso to this Section shall not apply to stay applications and appeals pending before the appellate authority prior to the commencement of the Finance Act (2 of 2014).
In the case of M/s Jayaswal Neco Ltd. V/s Commissioner of Central Excise it was held by Supreme Court that even during the period when the facility of payment of excise duty in instalments on fortnightly basis is not available and remains suspended
In the case of Commissioner, Central Excise & Customs, Kerala Vs. M/s Larsen & Toubro Ltd., it was held by Supreme Court that service tax cannot be levied on indivisible works contracts prior to introduction, on 1st June, 2007.
In the case of M/s. Satnam Overseas Ltd. V/s. Commnr. of Central Excise it was held by Supreme Court that mere addition in the value after the original product has undergone certain process, would not bring it within the definition of ‘manufacture’ unless its original identity also under goes transformation and it becomes a distinctive and new product.
In the case of M/s. Tata Chemicals Ltd. V/s Collector of Central Excise it was held by Supreme Court that Cost of Returnable Packing Material need not to be included in assessable value.
In the case of CCE V/s Hindustan Coca Cola Beverages Pvt. Ltd. it was held by Goa High Court held that the any expenditure incurred in the manufacturing activity would be entitled for credit facility and hence the expenses of mobile phones incurred in connection with manufacturing process shall be allowed.
In the case of Commissioner of Central Excise V/s M/s. Sunrise Zinc Ltd. it has been held by Goa High Court held that where non-payment of duty is not with an intent to evade of payment then there can be no occasion to impose penalty under Section 11AC of the Central Excise Act.
In the case of CCE V/s M/s. Essel Propack Ltd. it was held that Rule 9 is a procedural aspect which cannot deny the claim of the respondents to avail of such CENVAT Credit which they are, otherwise, admittedly, entitled to and hence CENVAT credit is allowed on the basis of TR-6 challan.
In the case of CCE V/s M/s. Seagull Threads (India) Ltd., it has been held by Goa High Court that it is not permissible in law to consider the issue afresh in a proceeding which has already been settled by the same authority by its earlier order and had attained finality for want of any appeal against the original/earlier order, as no party to the litigation has challenged in any appellate forum.
In the case CCE V/s Nazareth Alloys (High Court of Bombay at Goa), it has been held that by following the judgement of the Hon’ble Apex Court in the case of ‘Dharmendra Textile Processors’ in case provisions of law provides for mandatory penalty, then revenue need not establish mens rea.
