Excise Judgements

The CESTAT, Kolkata, in M/s Satya Megha Ispat Pvt. Ltd. v. Commissioner of Central Excise [Excise Appeal No. 71484 of 2013 dated August 04, 2023] set aside the refund rejection order and held that in case where the sale took place at the buyer’s prem

The CESTAT, Kolkata in M/s. Pratap Polysacks Ltd. v. Commissioner of Central Excise, Haldia [Excise Appeal No.175 of 2011 dated August 07, 2023] set aside the demand order passed by the Adjudicating Authority and held that duty cannot be demanded mer

The CESTAT, Ahmedabad in M/s Indu Overseas Pvt. Ltd. v. Commissioner of Central Excise & ST, Rajkot [Excise Appeal No. 12085 of 2013-DB dated June 26, 2023] remanded the order passed by the Adjudicating Authority and held that denial of cross-examina

The CESTAT, Ahmedabad in Rajesh Mangal v. C.C.E. & S.T.-Ahmedabad-III [Excise Appeal No. 11712 of 2013-DB dated June 15, 2023] held that the demand for Excise Duty would be valid if the Assessee was aware that the transaction was done without the pay

Any person claiming refund of any duty of excise may make an application for refund of such duty to the Assistant Collector of Central Excise before the expiry of one year from the relevant date in such form as may be prescribed and the application s

The CESTAT, Mumbai in M/s. Morganite Crucible (India) Ltd. v. Commissioner of Central Excise & Service Tax [Excise Appeal No. 86235 of 2019 dated June 13, 2023] set aside the order restricting the assessee to avail credit pertaining to one of its uni

The CESTAT, Kolkata in M/s. National Aluminium Company Limited v. Commissioner of Central Excise & Service Tax[Excise Appeal No.52 of 2011 dated June 08, 2023] held that the amendment in Rule 14 of the CENVAT Credit Rules, 2004 ("the CC Rules") which

The CESTAT, Chennai in the case of M/s. Bharat Cylinders v. Commissioner of GST & Central Excise [Service Tax Appeal No. 40090 of 2014 dated June 01, 2023] held that if refund overlaps with the period for which the demand has been confirm, the assess

The CESTAT Bangalore in M/s. Steel Authority of India Ltd. v. The Commissioner of Central Excise [Appeal No. E/562/2008 dated May 25, 2023] set aside the order demanding excise duty on differential quantity of goods based on the ER-1 returns as again

The CESTAT, Ahmedabad in Sanofi India Limited v. C.C.E. & S.T.- SURAT-II [Excise Appeal No. 10583 of 2013 in Final Order No. A/10115-10117/2023 dated January 25, 2023] has held that, once the assessee had reversed the proportionate credit attributed