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1 - 4 of 4 (0.17 seconds)Section 4 in The Central Excise Act, 1944 [Entire Act]
Unison Metals Ltd. vs C.C.E., Ahmedabad I [Alongwith Central ... on 4 October, 2006
In support of their contention, the assessee placed
reliance on the decision of the larger Bench of the Tribunal in the case of
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Unison Metals Ltd. vs. Commissioner of Central Excise, Ahmedabad-1, [2006
(204)ELT 323 (Tri.LD)]. The learned Tribunal considered the factual position and
found that the reversal of the amount was done by the assessee's Belgharia
unit from where the couplers and bogies were collected without payment of
duty by the assessee and there was no dispute about the reversal of 8% or
10%. Furthermore, the Tribunal on facts noted that the amounts were duly
debited by the Belgharia unit in terms of Rule 6(3) of the Rules and it was not
alleged that the Belgharia unit raised any demand for recovery of the said
amount separately from where it was recovered through the bill and they have
been paid. Furthermore, the Tribunal noted that in the assesseess's own case
in Excise Appeal No.465/2007, dated 13.5.2016, the appeal was allowed by
relying upon the decision of the larger Bench in the case of Unison Metals Ltd.
Therefore, the learned Tribunal accepted the case of the assessee and
dismissed the appeal filed by the revenue.
M/S. Kesoram Spun Pipes And Foundries ... vs Commissioner Of Central Excise & Ors on 15 March, 2019
13. In the instant case, the assessee has adopted the CENVAT credit account
and has remitted the amount. Whether this procedure can be followed would
be another issue. Such issue came up for consideration before the Hon'ble
Division Bench of this Court in the case of Kesoram Spun Pipes And Foundries
Ltd. vs. Commissioner of Central Excise & Ors., APO No.391 of 2017, GA
No.2872 of 2017 in WPO No.681 of 2014 and by judgment dated 15.3.2019 the
assessee's appeal was allowed and the order passed in the writ petition was set
aside. At this juncture, it would be relevant to take note of the following
paragraphs of the said judgment.
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