Excise Judgements

“Whether Physician samples manufactured and distributed as free samples have to be assessed on the basis of cost of manufacture plus normal profits, if any, earned on the sale under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975 (for short

Shorn of unnecessary details, the facts material for the adjudication of the present appeal may be stated as under: The respondent (hereinafter referred to as “the assessee”), a small scale industrial unit (for short “SSI”), is engaged in the manufac

The material facts are that the respondentassessee, M/s. Pepsi Foods Ltd. is engaged, inter alia, in the manufacture of edibles, marketed under the names of Potato Chips, Baked Cheetos Balls, Monster Munch, etc. These are covered under Chapter Sub-He

The necessary facts, in brief are, that the show cause notice dated 15.2.1999 was issued to the assessee alleging that it had wrongly taken credit to the extent of ` 5,37,799 under Rule 57A of the Rules, during August 1998. The notice also called upo

The short question which arises for determination in this Civil Appeal filed by the Assessee under Section 35L(b) of the Central Excise Act, 1944 is whether “Vitamin A Acetate Crude” and “Vitamin A Palmitate” (hereinafter referred to as the product i

The question that falls for consideration in these appeals is whether a manufacturer of a specified final product falling under the schedule of the Central Excise Tariff Act, 1985 (in short “the Tariff Act”) is eligible to get the benefit of exemptio

M/s. Aurangabad Electricals Ltd. (for short ‘M/s. Aurangabad EL’) are appellants in this civil appeal. They are engaged in the manufacture of Motor Vehicle Parts namely ‘Magneto Assembly’ in their factory at Aurangabad. For manufacture of their final

The appellant, being aggrieved by the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai, (for short ‘Tribunal’) in Appeal No.A/75-78/WZB/06/C-II/EB dated 13.01.2006, is before us in this appeal filed u

These appeals filed by the Revenue under Section 35- L(b) of the Central Excise Act, 1944 (for short “the Act”) are directed against the order and judgment dated 21st August 2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, (f

These civil appeals under Section 35L(b) of the Central Excise Act, 1944 (for short “the Act) are directed against the order dated 21st January 2002 passed by the Customs, Excise & Gold (Control) Appellate Tribunal (for short “the Tribunal), as it th