Principal Commissioner, CGST & Central Excise, Raipur (CG) Vs M/s Khyati Ispat Private Limited
.... he demand of Rs. 54,26,469/- is not sustainable in law. As the demand itself is not sustainable, the question of recovery of interest and imposition of penalty does not arise. Held Accordingly.” (emphasis supplied) 5. It is seen from the aforesaid order that the Commissioner (Appeals) ...
Customs, Excise And Service Tax Appellate, New Delhi
Sanghi Industries Limited Vs Commissioner Of C.-Ahmedabad
.... fore, whatever duty paid on the clinker the same is available as cenvat credit to the clinker unit. Therefore, since there is no gain or loss to the appellant, the situation is revenue neutral, hence, malafide intention cannot be attributed to the appellant. 4.1 Moreover, though during the ...
Customs, Excise And Service Tax Appellate, Ahmedabad
M/S. Godrej Consumer Products Ltd. (Liquid Unit) And Others Vs Commissioner Of GST & Central Excise
.... e 26 (ii) of Central Excise Rules, 2002. After due process of law, the adjudicating authority confirmed the penalties. Aggrieved by the order, the appellants are now before the Tribunal. 3. We have heard Ms. Manasa, learned counsel for the appellant and Shri M. Ambe, Deputy Commissioner for ...
Customs, Excise And Service Tax Appellate, Chennai
M/s ASM Castings Private Limited Vs Commissioner Of Central Excise, Delhi-IV
.... debiting to the account of the appellants. It is seen that this is only a financial arrangement and it in itself does not render the appellants to be the job-workers of M/s SAL. 8. We further find that, there is no indication either in the orders placed by M/s SAL on the appellants or in t ...
Customs, Excise And Service Tax Appellate, Chandigarh
Savita Oil Technologies Ltd Vs Commissioner Of Central Excise And Customs Belapur
.... ost of production’ despite which the adjudicating authority held that manufacture, being a prerequisite for any sale, mandates such expense to be includible in value of goods at that stage itself. It was further argued that for inclusion of any cost, it must devolve before the goods are subjecte ...
Customs, Excise And Service Tax Appellate, Mumbai
M/S Punj Brothers Limited Vs Commissioner Of Central Excise, Ludhiana
.... 15%. It is the case of the appellants that the Department has failed to show that both the units have mutuality of interest as per the provisions of sub-clause (ii), (iii) & (iv) of Rule 8/Rule 9 of Valuation Rules, 2000. We find that the argument of the appellant is acceptable. Though, the ...
Customs, Excise And Service Tax Appellate, Chandigarh
Aurobindo Pharma Ltd Vs Commissioner Of Central Tax Medchal - GST
.... n is revenue neutral. Hence, interest being compensatory in nature for revenue loss suffered, thus the issue of interest liability does not arise. Reliance is placed on the Bayer ABS Ltd., Vs CCE, Vadodara 2008 (226) E.L.T. 386 (Tri. – Ahmd) 17. Imposition of penalty under Rule 25 of CE Rul ...
Customs, Excise And Service Tax Appellate, Hyderabad
M/S. Amazon Drugs Pvt. Ltd Vs Commissioner Of Central Excise
.... ion to evade duty and hence he has imposed mandatory penalty under Section 11AC and demanded interest under Section 11AB. The appellants' further contention is that since the valuation rules and circulars are not free from doubt, they should not be blamed that they had suppressed the facts as di ...
Customs, Excise And Service Tax Appellate, Bangalore
M/S.Indo Shell Cast Pvt. Ltd. (Unit I) And Others Vs Commissioner Of GST & Central Excise
.... 78.23 86.05 (+) 3.95 2012-13 (Apr-12 to Dec-12) 90 79.16 87.07 (+)2.92 18. It can be seen from the above table that for the periods 2007-08, 2008 ...
Customs, Excise And Service Tax Appellate, Chennai
Rajashree Polyfil Vs Commissioner Of Central Excise & ST, Surat-II
.... d as 2004 (164) E.L.T. 46 (Tri. Chennai) in support to his contention that moisture content was not to be added to the assessable value of the excisable goods. Ld. Counsel for the appellant also assailed the impugned order for invoking the extended period of limitation and levying equal penalty ...
Customs, Excise And Service Tax Appellate, Ahmedabad
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