Excise Judgements

The Hon’ble Supreme Court allowed the appeal in favour of the Revenue by setting aside the decision the Hon’ble Tribunal and held that Doctrine of Unjust Enrichment will be applicable in case of refund of duty paid on Capital goods, which are used ca

The Hon’ble CESTAT, Delhi relying upon the judgment of Hon’ble Allahabad High Court in the case Hello Minerals Water (P) Ltd. Vs. Union of India [(2004 (7) TMI 98] which was based on the Hon’ble Apex Court judgment in the case of Chandrapur Magnet Wi

The Hon’ble CESTAT, Ahmedabad relying upon the decision in the Ranbaxy Laboratory case held that under Section 11BB of the Excise Act, there is no provision that relevant date for determining the rate of interest will be postponed in any eventuality.

The Hon’ble CESTAT, Delhi after observing that the Abu Road unit had reversed the Cenvat credit taken to the extent of refund filed, held that although Satnoor unit had cleared Intermediate Products on payment of Excise duty, wherein the price of Int

The Hon’ble High Court held that the law provides that in the event, amount is not paid within a specified time, then, the Department will have to pay interest, unless and until, the Department had received any preventive or prohibitory order and dir

The Hon’ble CESTAT, Mumbai relied upon the following case laws: · CCE Surat-III Vs. Creative Enterprises [2009 (235) ELT 0785 (Guj.)] further, upheld by the Hon'ble Supreme Court [2009 (243) ELT A 120 (SC)] · CCE, Pune-III Vs. Ajinkya E

The Hon’ble CESTAT, Kolkata relying upon the following case laws: - Modernova Plastyles Pvt. Ltd. [2008 (232) ELT 29 (Tri-LB)] duly upheld by the Hon’ble Bombay High Court also vide its order dated November 4, 2009; - CCE, Hyderabad-III

The Hon’ble CESTAT, Ahmedabad relied upon its own decision in the case of Arvind Ltd. Vs. CCE [(2014) 47 taxmann.com 91/46 GST 566 (Ahd. - CESTAT)] and held that where two Exemption Notifications, one granting absolute unconditional exemption and oth

Briefly stated, the material facts giving rise to the appeal, are as follows: Pursuant to an inspection by the officials of the enforcement Commissionerate, Chennai-II at the sales outlet of the respondent (hereinafter referred as “the assessee”), re

Whether a manufacturer is required to reverse/pay the amount equivalent to the CENVET credit taken by him in respect of inputs which are proved to have been used in the manufacture of goods which have been cleared under exemption from excise duty, in