Excise Judgements

Levy of penalty against the persons who were not to the parties to the case – held that - The petitioners were not parties before the Tribunal when the order of remand was passed by the Tribunal. They were neither made parties by the exporters nor by

Issue: When the differential duty is paid immediately upon the recovery of price difference through issuance of supplementary invoice, whether interest shall still be payable on such differential duty?

Challenge in this batch of appeals filed by the revenue under Section 35(L)(b) of the Central Excise Act, 1944 (for short “the Act”) is to the orders passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zone (for short “the Tribuna

A show cause notice, dated 20th August 1999, was issued to the assessee, alleging therein that MODVAT credit availed of on steel plates and M.S. channels used in the fabrication of chimney, was inadmissible as the subject items were not “capital good

Excise - Indirect Tax - Central Excise Act, 1944, ss. 2 (d) and 11A - Central Excise Rules, 1944, r. 173Q(1) - Central Excise Tariff Act, 1985, heading 5905.10 - Excisable good - Unvulcanised sandwiched fabric/ Double textured rubberized fabrics

Central Excise Act, 1944 — Section 2(d) — excisable goods — the Collector of Central Excise noticed that during the manufacture of foot wear the assessee manufactures an excisable product called double textured fabric which emerges as a distinct prod

Availment of exemption in respect of goods covered by SSI Notf 8/98-CE and availment of MODVAT benefit in respect of goods lying outside the purview of the exemption notification is not simultaneous availment of MODVAT and SSI exemption – Tribunal di

Mere failure to pay duty and/or take out a licence which is not due to any fraud, collusion or willful misstatement or suppression of fact or contravention of any provision is not sufficient to attract the extended period of limitation -

Central Excise - Supplementary Invoice - No interest - Reliance placed on quashed High Court order - Revenue loses in High Court - The judgment of the Tribunal in the case of CCE , Aurangabad v. M/s Rucha Engineering Pvt. Ltd., 2006-TIOL-885-CESTAT-M

Refund - Unjust enrichment - Issuance of credit note - Wrong valuation due to clerical error noticed after issue of invoice - Credit notes issued and refund claimed - Submission that full payment of sales made not received - Credit note issued only t