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:
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCPAL BENCH - COURT NO. IV Excise Appeal No. 55398 of 2023 - SM (Arising out of Order-in-Appeal No. 135(SM)/CE/JPR/2021 dated 16.11.2021 passed by the Commissioner (Appeals), Central Excise & Central Goods & Service Tax, Jaipur …
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 …
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 ...
SHREE BHAGWATI STEEL ROLLING MILLS VS COMMISSIONER OF CENTRAL EXCISE. The interest and penalty provisions under the Rules 96ZO, ZP, and ZQ of the Central Excise Rules, 1994 are invalid. ... SRD NUTRIENTS PRIVATE LIMITED VS COMMISSIONER OF CENTRAL EXCISE GUWAHATI. When the excise duty becomes …
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 …
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 …
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 ...
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 ...
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 …
Get free access to the complete judgment in Aggarwal Rolling Mills v. Cce New Delhi on CaseMine. Get free access to the complete judgment in Aggarwal Rolling Mills v. ... Adjudicating authority in the impugned order confirmed the duty of Rs.10,99,22,258/- being excise duty payable on the goods manufactured and cleared …
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. …
The assessee, dealing with several similar manufacturing units who paid excise duty on identical processes, and doing job work on their behalf would have obviously known that excise registration was required for the cold rolling mills in its factory for the purpose of manufacturing cold-rolled pattas/pattis.
Get free access to the complete judgment in Mitc Rolling Mills P. Ltd. v. Champsi M. Shah on CaseMine. ... the demand of duty on the goods clandestinely removed from the factory premises by Appellant i.e. MITC Rolling Mills Pvt. Ltd. during the period 10.08.2010 to 31.08.2010. 4. On investigation carried out by the …
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 …
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 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 …
Poona Rolling Mills, Pune, was engaged in manufacturing MS round bars falling under Chapter Head No.72 of the First Schedule to the Central Excise Tariff Act, 1985. The Appellant claimed exemption from the payment of Central Excise duty in terms of the notification dated 1 August 2003.
Nepal Steel Rolling Mills Association has stated that the industry will collapse if the government raises the customs and excise duty on sponge iron. At a press conference held in Kathmandu on Monday, former president of the association, Pradip Kumar Shrestha said that the industry would be closed and 9-10 thousand jobs would be …
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 …
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 …
Aggarwal Rolling Mills vs Commissioner Of C. Ex. on 6 March, 1997 Equivalent citations: 1997(93)ELT615(TRI-DEL) ... dated 25-3-1986 and 83/94-C.E., dated 11-4-1994, are not to be charged to Central Excise duty in the hands of job worker provided proper procedure is adopted as provided in the Central Excise Rules/relevant notifications."
Get free access to the complete judgment in Mysore Rolling Mills (P) Ltd. v. Collector Of Central Excise, Belgaum . on CaseMine.
M/s Raghuveer Rolling Mills Pvt. Ltd. the appellants are ... cause notice dated 28.02.2015, demanding Central Excise duty of Rs.11, 11,790, invoking proviso to Section 11A, along with ...
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 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 …
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- …
Seeks to amend No. 19/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude. Date: 31-07-2024 …
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 …
Mysore Rolling Mills (P) Ltd. Vs. Collector of Central Excise, Belgaum [1987] INSC 50 (18 February 1987), 1987 Latest Caselaw 50 SC ... 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.
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