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The product manufactured by the petitioners is an excisable commodity. Excise is a duty on excisable goods manufactured or produced in India and the Central Excise Act provides for charging of duty, valuation and other procedure for recovery. ... Steel Re-rolling Mills where there were large scale evasion of excise duty on such goods is ...
Ahmednagar Rolling Mills Pvt. Ltd., Ramdas Shivram Sangle Ramdas Ispat Metal Pvt. Ltd., Appellants Sharad Ramdas Sangle Vs. ... Based on these evidences a show-cause notice dated 08/12/2008 was issued demanding Central Excise duty of Rs.1,18,10,204/- from ARMPL and a duty of Rs.42,64,882/- from RIMPL along with …
Appellant : Jay Mahakali Rolling Mills. Respondent : Union of India (Uoi) and ors. ... Notification No. 101/87 CE dated 27.3.1087 Exemption Notification No. 208/83 CE Dated 1.8.93 Excise duty on goods manufactured out of ship breaking Assessee clearing rolling products without payment of duty - By Notification No. 101/87 CE Dated 27.3.1987 ...
2. Admittedly, in the present case penalty was imposed under Rule 96 ZP of the Central Excise Rules. The said rule has now been struck down by the Supreme Court of India in the judgment in Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Excise (2016) 3 SCC 643, where in para 39 it was held as under:
Section 3A of the Act enables the Central Government to charge Excise duty on goods on the basis of annual capacity of production of mills etc. in respect of the …
Custom, Excise & Service Tax Tribunal Parvati Steel Rolling Mills Pvt Ltd. vs The Assistant Commissioner Cgst & ... on 18 October, 2023 CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH Excise Appeal No. 1168 of 2010 (Arising out of Order-in-Original No. 98/CEX/Commr/2009 dated 30.03.2010 …
Mysore Rolling Mills (P) Ltd. vs Collector Of Central Excise on 13 April, 1987 Equivalent citations: 1987(12)ECR1188(TRI.-DELHI) ORDER M. Santhanam, Member (J) 1. The appeal is against the order of the Collector, Central Excise (Appeals), Madras dated 15.1.1983. The appellants manufacture aluminium wire rods out of duty paid aluminium …
Section 3-A of the Central Excise Act provides for a power to change the excise duty on the basis of capacity of production in respect of the notified goods. This has been introduced …
Natani Rolling Mills Pvt. Ltd. and No. 91/2012, dated 28-12-2012 in case of Shiv Prasad Rolling Mills Pvt. Ltd., passed by the Commissioner of Central Excise, Jaipur by which he dropped the duty demands against them can be the basis for modification of the stay order dated 23-10-2013 passed in the case against the appellant company and …
The Govt. decision regarding removal of the Federal Excise Duty (FED) on erst while Tribal Areas, without consultation with the Stake Holders, will be ... Medium (Mannual) Re-Rolling Mills which may consume even more than 130 units for the production of One Metric Ton Steel Products. The products manufactured by these …
CIRCULAR No.522/18/2000-CX Dated 31st March, 2000 Subject: Issues related to withdrawal of section 3A scheme in respect of steel I am directed to say that, as you are aware, the scheme of levy of excise duty based on capacity of production under section 3A of the Central Excise Act,1944, in respect of hot steel re-rolling mills and …
Dr. M.K Sharma, J.— The issue that falls for consideration in these appeals is as to whether the provisions of time-limit that are contained in Section 11-A of the Central Excise Act, 1944 (in short "the Act") are applicable to the recovery of amounts due under the compound levy scheme for hot re-rolling mills, under the Hot Re-rolling Steel Mills …
Get free access to the complete judgment in Shree Bhagwati Steel Rolling Mills v. Commissioner on CaseMine. ... the department was of the view that during the period from 01/10/98 to 20/11/99 the duty should be charged ... a show cause notice dated 17/05/2000 was issued to M/s Thapar Concast Ltd. for recovery of central excise duty amounting to ...
Devendra Singh Liquidator in Venus Rolling Mills Pvt. Ltd. – NCLAT New Delhi. October 27, 2023 . NCLAT held that the circular has been issued on 10.03.2017. The Central Board of Excise and Customs is well aware of all the provisions of Customs and Excise Act and if there would have been such intention that if there is demand it can be ...
A. Excise — Central Excise Rules, 1994 — Rr. 96ZO, 96ZP and 96ZQ (since omitted)* — Validity — Interest and penalty on delayed payment — Absence of enabling provision in parent statute — Held, Rules by themselves cannot impose interest or penalty — On facts found that though general power to notify goods on which duty could be imposed on the …
The Hon'ble Supreme Court in the case of Shree Bhagwati Steel Rolling Mills held that if the charging section of the Act do not provide for levy of interest on . ... CA Saurabh Chokhra 10 Dec 2015 2,110 Views 0 comment Print Excise Duty | Judiciary. Case Law Details. Case Name : M/s Shree Bhagwati Steel Rolling Mills Vs Commissioner of …
Get free access to the complete judgment in Mysore Rolling Mills (P) Ltd. v. Collector Of Central Excise, Belgaum . on CaseMine.
Devidayal Rolling Mills and the Tribunal had allowed the appeal and had set aside the impugned order. The other Order-in-Appeal dated 24-11-1988 is the subject matter of the one of the present appeals bearing No. E/681/89-B1. ... And whereas the special duty of excise on such copper wire rods was also not being levied under the relevant law ...
Case of the petitioner is that it took a rolling mill on lease for the period from 1997 to 2000 and manufactured re-rolled non-alloy steel products. On 1-9-1997, Compounded Levy Scheme was introduced by way of Section 3A of the Central Excise Act, 1944 (for short, the Act). ... Refund of excise duty can only be made in accordance with the ...
Section 3-A of the Act enables the Central Government to charge excise duty on goods on the basis of annual capacity of production of mills, etc. in respect of the notified goods. The relevant part of the section reads as follows:
The appellant was asked to show-cause as to why Central excise duty amounting to Rs 12,67,006.19, on 3473.705.2.2 (sic) MT excisable goods i.e rolling products …
Kashmir Steel Rolling Mills, Central Circle, SIDCO Indl. Complex, Bari Jammu. Brahmana, Jammu. (Appellant) (Respondent) C.O. Nos. 10 & 11(Asr)/2014 (Arising out of ITA 30(Asr)/2014) ... subsidy and Excise Duty refund received by the assessee should be treated as capital receipt and not revenue receipt. As the return of
Mysore Rolling Mills (P) Ltd vs Collector Of Central Excise, Belgaum on 18 February, 1987 ... 9 & 10--Excise duty--Handling charges to be added for computation of duty--Manufacturer suppressing disclosure of handling charges--What is period of limitation applicable. HEADNOTE: Between September 1974 and May 1977 the appellant re- …
The appellant was asked to show-cause as to why Central excise duty amounting to Rs 12,67,006.19, on 3473.705.2.2 (sic) MT excisable goods i.e rolling products manufactured and cleared by it without payment of duty for the period 23-8-1984 to 31-8-1987 should not be recovered from it under Rule 9(2) of the Rules read with proviso to sub-section ...
M/S Shree Bhagwati Steel Rolling Mills vs Commnr. Of Central Excise on 24 November, 2015 ... Section 3-A of the Central Excise Act provides for a power to change the excise duty on the basis of capacity of production in respect of the notified goods. This has been introduced with a view to safeguard the interest of Revenue and to arrest evasion ...
On 11.12.1998, the appellants changed the parameters of their re-rolling mill and applied for the re-determination of the annual capacity for fresh declaration in …
Under the scheme of Section 3A, the payment of duty to be under Rule 96ZP of the Central Excise Rules. The Hot-Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 were introduced by notification no. 32/97-CE (NT) dated 01.08.1997, wherein the manner and procedure for determination of annual capacity of …
Metal-rolling mills and rolls therefor Search updated Central Excise Duty and Tariff of Years 2009, 2008, 2007 and 2006. Details of Modvat and cenvat.
Get free access to the complete judgment in Mysore Rolling Mills (P) Ltd. v. Collector Of Central Excise, Madras on CaseMine. ... It was alleged that there was a short payment of Central Excise duty to the tune of Rs. 2,34,267.25 of the clearances of wire rods effected during this period. It was also alleged that the appellants suppressed ...
Commissioner Of Central Excise, Nagpur . on CaseMine. ... Get free access to the complete judgment in Venus Rolling Mills Pvt. Ltd. And Another v. Commissioner Of Central Excise, Nagpur . on CaseMine. ... the period from April, 2008 to 8.10.2008. A show-cause notice was issued to the appellant in 2013 proposing recovery of duty not paid on …