Apollo Tyres Limited Vs Commissioner Of Central Taxes And Central Excise
.... The afore principles would apply to the case at hand also, insofar as the show cause notices have been issued by notionally refixing the quantity manufactured by the petitioner which attracts duty under the Act, by deviating from the procedure prescribed under the statute. ...
High Court Of Kerala
Bharat Petroleum Corporation Ltd Vs Commissioner of Central Excise Nashik Commissionerate
.... rlier, IBP later merged with IOCL. Recital nos. (i), (ii) and (iii) are very relevant, which read thus: “(i) All the above Oil Marketing Companies except IBP are engaged in the business of refining crude .. and for this purpose have established …./associate refineries and all the above Oil ...
Supreme Court Of India
M/s. Jainco Enterprises Private Limited Vs Commissioner of CGST, Customs and Central Excise, Jodhpur - I
.... rayed to be upheld and appeal is prayed to be dismissed. 5. Having heard both the parties and perusing the records, we observe and hold as follows: 5.1 Since there remains no dispute vis-à-vis services being rendered by the appellant to M/s. KTPS, the appellant is no more disputing th ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Amarnath Industries and Ors. Vs Commissioner of Customs & Central Excise
.... 15. Consequently, we are of the opinion that : (i) Section 11A of the Act is not applicable to the facts of the case since the issue raised did not concern any approval, acceptance or assessment relating to the rate of duty on or valuation of any excisable goods. The issue raised by the asses ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Sharp Mint Ltd and Anr. Vs Commissioner, Central Excise
.... ecial counsel appearing for the department have been considered. 14. It is seen that the appellant is engaged in the manufacture and export of Menthol Crystal and Essential Oils, which are exported by the appellant on payment of duty. For the manufacture of the aforesaid goods, the appellan ...
Customs, Excise And Service Tax Appellate, New Delhi
M/s Neeru Enterprises Vs Commissioner, Customs & Central Excise
.... NVAT credit could not have, therefore, been denied to the appellant. 13. This submission advanced by the learned counsel for the appellant deserves to be accepted in view of the decision of the Gauhati High Court in Commissioner of C. Ex., Shillong vs. Jellalpore Tea Estate, 2011 (268) E.L. ...
Customs, Excise And Service Tax Appellate, New Delhi
K. S. Infra Transmission Private Limited Vs Principal Commissioner of Central Goods Service Tax, Central Excise
.... r Sections 73 and 75 of the Finance Act, stall apply mutatis mutandis for affecting such recoveries. 5. We have heard both the parties and perused the case records. 6. In order to appreciate the arguments of the Ld Counsel for the appellant and the Ld AR, it is important to understand ...
Customs, Excise And Service Tax Appellate, New Delhi
General Motors India Pvt Limited Vs Commissioner Of Central Excise & ST, Vadodara-II
.... appeared on behalf of the appellant. He vehemently contested the impugned order on the grounds that on the first instance the differential duty of Rs. 2,67,64,913/- paid by the appellant was not payable at all as the appellants were entitled to clear the inputs without payment of duty in terms o ...
Customs, Excise And Service Tax Appellate, Ahmedabad
Commissioner Of Central Excise Belapur Vs Jindal Drugs Ltd
.... not agree with the view taken by the Judicial Member. He held that no manufacture had taken place in the Taloja unit of the respondent both in respect of the goods manufactured at Jammu as well as the imported goods. He further held that the activity of the respondent in bringing the goods from ...
Supreme Court Of India
M/s Competent Engineers Vs Commissioner Of Excise, Ludhiana
.... ion.” (emphasis supplied) • It is, therefore, clear that the suppression of facts should be deliberate and in taxation laws it can have only one meaning, namely that the correct information was not disclosed deliberately to escape payment of duty. • This decision of the Supreme C ...
Customs, Excise And Service Tax Appellate, Chandigarh
Get In Touch With Us
We are here to help. Want to learn more about our services? Please get in touch, we'd love to hear from you!
