Excise Judgements

Displaying 1 - 10 of 89

Limitation period of one year is not applicable for claiming refund of taxes paid under protest

 02 March 2017

It is imperative that such provisions must be restored in the GST Law so as not to sow the seeds of any fresh ground for litigation in GST regime, which is being envisaged as an epic reform of indirect taxation post-independence.

Posted in Excise 4 comments |   4261 hits


Rate of interest on delayed payment of duty as applicable during the impugned period - Issues therein

 11 May 2016

The Hon’ble CESTAT, Chennai held as under: - The Adjudicating Authority had rightly computed the interest amount from the due date till the date of payment in respect of demand for the month of January, 2011, by working out interest at 13% up to M

Posted in Excise |    0 comments |   4044 hits


Rebate of Excise duty admissible on both inputs & final products

 05 April 2016

Hon’ble Apex Court held that it cannot be the intention of the Legislature to provide rebate only on one item i.e. either on inputs or final products. It was further held that giving such restrictive meaning to Rule 18 of the Excise Rules would not o

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No bar on admissibility of Cenvat credit either as Inputs or Capital goods at any stage of proceedings

 22 February 2016

The Hon’ble CESTAT, Kolkata held that since, the Department has dropped six periodical Show Cause Notices issued for the subsequent period following the principle laid down in the Jayaswal Neco Ltd. case, that Cenvat credit is admissible on rails and

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When the proceedings against the manufacturer stand concluded on payment of disputed amount of duty along with interest and penalty, no penalty would be imposable under Rule 26 of the Excise Rules on other persons like traders

 18 February 2016

The Hon’ble CESTAT, Mumbai has relying upon the case of Commissioner of Central Excise, Raipur Vs. Abir Steel Rolling Mills [2013 (7) TMI 405 - CESTAT NEW DELHI], held that when the proceedings against the Respondent stand concluded on payment of dis

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Merely on the basis of papers/documents found from residence of Director/Employee, it cannot be concluded that the company has removed goods without payment of duty

 17 February 2016

The Hon’ble CESTAT, Delhi has relied upon the plethora of judgments and held that merely on the basis of papers/records seized allegedly containing the production & dispatch or statement of any employee/director of the Appellant accepting the facts w

Posted in Excise |    0 comments |   2153 hits


Refund claim cannot be denied when excess duty has been returned through debit/credit notes

 18 December 2015

The Hon’ble CESTAT, Mumbai held that on clarification, the Appellant has issued Credit Notes & against the said Credit Notes, the buyer of the goods has returned the excess charged Excise duty.

Posted in Excise |    0 comments |   2025 hits


Cenvat credit on input services availed prior to initiation of manufacturing activity is admissible

 17 December 2015

The Hon’ble CESTAT, New Delhi, held that a plain reading of Rule 3 and Rule 7 of the Credit Rules clarifies that there would be no restriction if assessee avails Cenvat credit on procurement of inputs/input services prior to start of manufacture. In

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Simultaneous availment of SSI exemption and Cenvat on inputs used in goods cleared on payment of duty is permissible

 15 December 2015

The Hon’ble CESTAT, Chennai, applied the ratio of the Apex court decision in case of Nebulae Health Care Ltd. Vs. CC Chennai [2006-TIOL-1380-CESTAT-MAD], which squarely applies to the instant case, wherein the Hon’ble Supreme Court after distinguishi

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Excise duty payable on transaction value under Section 4 of the Excise Act

 14 December 2015

The Hon’ble Supreme Court affirmed the decision of the Tribunal, wherein it was held that while the Respondent had declared that goods were not meant for retail sale, revenue could not produce any evidence to contrary and hence, duty was rightly paid

Posted in Excise 1 comments |   1849 hits







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