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New Delhi vs U T Electronics Pvt Ltd on 24 December, 2019 cites

M/S. Savita Oil Technologies Ltd vs Commissioner Of Central Excise, ... on 3 February, 2016

With respect to the accounting treatment given to the record submitted, 8 Customs Stay Application Nos.50557, 50562 & 50563 of 2019 in Customs Appeal No.51622, 51665 & 51666 of 2019 [DB] ld. Counsel has relied upon two decisions in the cases of Deputy Commissioner of Commercial Taxes v. Hindustan Lever Ltd. - (2016) 13 SCC 28 & Savita Oil Technologies Ltd. vs. Commissioner of Central Excise, Belapur - 2016 TIOL 1444 CESTAT MUM. It is finally impressed upon that in Nokia India Sales Pvt. Ltd. in Final Order No. A/30757-30758/2018 dated 24.07.2018 the refund claim was sanctioned. The facts of present case are similar to the said case. The appeals are accordingly, prayed to be dismissed.
Custom, Excise & Service Tax Tribunal Cites 10 - Cited by 4 - Full Document

M/S. Cosmo Films Ltd vs Commissioner Of Central Excise & ... on 13 March, 2015

Ld. D.R. has placed reliance upon the decision of this Tribunal, Mumbai Bench in the case of M/s. Cosmos Films Ltd. vs. CCE & Customs, Aurangabad reported as 6 Customs Stay Application Nos.50557, 50562 & 50563 of 2019 in Customs Appeal No.51622, 51665 & 51666 of 2019 [DB] 2015 TIOL 2898 - CESTAT- Mumbai, CCE Mumbai Vs. Allied Photographic India Ltd. reported as 2004 (166) ELT 3 (S.C.)
Custom, Excise & Service Tax Tribunal Cites 17 - Cited by 1 - Full Document

Dy. Commnr. Of Commercial Taxes (Vigil) vs M/S Hindustan Lever Ltd on 30 June, 2016

With respect to the accounting treatment given to the record submitted, 8 Customs Stay Application Nos.50557, 50562 & 50563 of 2019 in Customs Appeal No.51622, 51665 & 51666 of 2019 [DB] ld. Counsel has relied upon two decisions in the cases of Deputy Commissioner of Commercial Taxes v. Hindustan Lever Ltd. - (2016) 13 SCC 28 & Savita Oil Technologies Ltd. vs. Commissioner of Central Excise, Belapur - 2016 TIOL 1444 CESTAT MUM. It is finally impressed upon that in Nokia India Sales Pvt. Ltd. in Final Order No. A/30757-30758/2018 dated 24.07.2018 the refund claim was sanctioned. The facts of present case are similar to the said case. The appeals are accordingly, prayed to be dismissed.
Supreme Court of India Cites 10 - Cited by 4 - D Misra - Full Document

M/S. Poddar Pigments Ltd vs C.C.E., Jaipur-I on 2 September, 2015

It was held in Poddar Pigments (supra) case that the burden of assessee cannot be deemed to have been discharged merely by saying that price of final products reduced after import of impugned goods because price of final products do not depend solely on the price of impugned goods. Finally, impressing upon that it is very much apparent from the record that companies profit has increased in gross as well as net profit despite non-increase of sales price and CVD increased rates as applicable which is sufficiently to indicate that they have passed on the incidence of duty to the buyers and as such there is no infirmity in the order of the original adjudicating authority while ordering the credit of partial refund amount into Consumer Welfare Fund. Finally submitting that stereo type Chartered Accountant Certificate cannot be the sufficient evidence for assessee to discharge its burden as was held by Hon'ble High Court of Punjab & Haryana in the case reported as 2006 (202) ELT 773 ( P & H). With these submissions, ld. DR has prayed for the impugned appeals to be allowed.
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 2 - Full Document
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