Indian Oil Corporation Limited vs The Deputy Commissioner (St) – Iv on 24 June, 2019
17.Commissioner of Central Excise v. CEGAT, Madras [2016 (344)
E.L.T. 133 (Mad)]
Search Results Page
Search Results
1 - 5 of 5 (0.56 seconds)Commissioner Of C. Ex. vs Banswara Syntex Ltd. on 2 March, 2007
& Madras High Court in Commissioner of Central Excise, Tiruchirapalli-I v. CEGAT, Chennai and in Beauty Dyers v. Union of India has construed the provision of 11AC of Central Excise Act as laying down the maximum limit of penalty to be levied and not the fixed amount of penalty and held that discretion to levy lesser penalty than the amount equal to the amount of duty vests with the assessing officer.
Trident Coatings Pvt Ltd vs Chennai-Iii on 7 January, 2025
(ii) CCE Vs CEGAT Madras - 2016 (344) ELT 133 (Mad.)
Commissioner Of Central Excise vs C.E.G.A.T. on 10 July, 2001
1. A question similar to the one reference of which is sought in this petition has already been directed to be referred to this Court. One such order made by this court was in R.C.P. No. 2 of 2000 (The Commissioner of Central Excise v. CEGAT).
M/S. Solocare Medicals (P) Ltd vs Cce, Chennai Iv on 17 March, 2017
Appearance
Shri N. Viswanathan, Advocate for the Appellant
Shri S. Govindarajan, AC (AR) for the Respondent
CORAM
Honble Shri D.N. Panda, Judicial Member
Honble Shri Madhu Mohan Damodhar, Technical Member
Date of Hearing / Decision: 17.03.2017
Final Order No. 40510 / 2017
Per D.N. Panda
Learned counsel submits that the duty element paid on the input when sought to be set off against the ultimate liability on the finished goods, department denies the same on the ground that the input supplied was exempt from duty. It is further submission of the appellant that the Honble High Court of Madras in the case of Commissioner of Central Excise, Chennai Vs. CEGAT, Chennai as reported in 2006 (202) ELT 753 (Mad.) has held that in the scheme of MODVAT credit which is designed to mitigate double taxation, the raw material suffering duty should get exemption when it is incorporated into the final goods and the final goods suffers duty.
1