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1 - 8 of 8 (0.20 seconds)The Central Excise Act, 1944
Central Excise Tariff Act, 1985
The Commissioner Of Customs (Import vs M/S. Finesse Creation Inc on 25 August, 2009
3. He further submits that demand for the period March 2003 to November 2005 was proposed vide show-cause notice dated 19.12.2006, therefore the extended period was invoked which is not applicable. He submits that import of spare parts, availment of cenvat credit and transfer of such goods to Spare parts Division on payment of duty was very much known to the department, therefore there was no suppression of fact on the part of the appellant. Accordingly, the invocation of longer period for demanding duty is not maintainable. He further submits that the appellant had paid the entire duty along with interest before issuance of show-cause notice, therefore the case of the appellant is covered by Section 11A(2B), hence no penalty can be imposed. As regards the confiscation, he submits that the goods ordered to be confiscated are admittedly those goods which were cleared by the appellant and was not available for confiscation. He submits that as per the decision of Larger Bench in the case of Shiv Kripa Ispat Pvt. Ltd. 2009 (235) ELT 623 (T-LB) which was affirmed by the Hon'ble Bombay High Court in 2015 (318) ELT A259 (Bom) it was held that when the goods are not available for seizure, no confiscation can be ordered in absence of such goods, therefore consequently Redemption Fine was not warranted. A similar view was taken in the case of CCE vs. Finesse Creations Inc. 2009 (248) ELT 122. As regards import of goods he placed reliance on the following judgment:-
M/S. P.M.S. International Pvt. Ltd vs Cce, Ludhiana on 19 May, 2014
* G.S. Auto International Ltd. vs. CCE 2003 (152) ELT 3 (SC)
* Cast Industries (P) Ltd. 2015 (325) ELT 471 (SC)
* CC vs. G.E.Lighting India Pvt. Ltd. 2007 (207) ELT 530 (T)
Affirmed by Supreme Court in the case reported at 2007 (213) ELT A49 (SC)
* CCE vs. Besmak Components (P) Ltd. 2007 (213) ELT 533 (T)
* Cestat Order no. A/87528-87530/17/EB dated 03.05.2017 in Bajaj Auto Ltd.
* CESTAT Order no. A/85227-85228/17/EB dated 30.11.2016 in CCE vs. Rallis India Ltd.
* CCE vs. Panchsheel Soap Factory 2002 (145) ELT 527 (Tri-Del)
Affirmed by Supreme Court in 2003 (156) ELT 382 (SC)
* CCE vs. Loreal India Ltd. 2004 (167) ELT 417 (T-Mum)
* Lal International Pvt. Ltd. vs. CCE 2003 (154) ELT 520 (Tri-Del)
M/S.Mayar India Ltd., C.C.E., Delhi-Ii vs C.C.E., Delhi-Ii, M/S.Mayar India Ltd on 22 February, 2016
* G.S. Auto International Ltd. vs. CCE 2003 (152) ELT 3 (SC)
* Cast Industries (P) Ltd. 2015 (325) ELT 471 (SC)
* CC vs. G.E.Lighting India Pvt. Ltd. 2007 (207) ELT 530 (T)
Affirmed by Supreme Court in the case reported at 2007 (213) ELT A49 (SC)
* CCE vs. Besmak Components (P) Ltd. 2007 (213) ELT 533 (T)
* Cestat Order no. A/87528-87530/17/EB dated 03.05.2017 in Bajaj Auto Ltd.
* CESTAT Order no. A/85227-85228/17/EB dated 30.11.2016 in CCE vs. Rallis India Ltd.
* CCE vs. Panchsheel Soap Factory 2002 (145) ELT 527 (Tri-Del)
Affirmed by Supreme Court in 2003 (156) ELT 382 (SC)
* CCE vs. Loreal India Ltd. 2004 (167) ELT 417 (T-Mum)
* Lal International Pvt. Ltd. vs. CCE 2003 (154) ELT 520 (Tri-Del)
M/S. Tej International Pvt. Ltd vs Cce, Jaipur on 19 February, 2014
* G.S. Auto International Ltd. vs. CCE 2003 (152) ELT 3 (SC)
* Cast Industries (P) Ltd. 2015 (325) ELT 471 (SC)
* CC vs. G.E.Lighting India Pvt. Ltd. 2007 (207) ELT 530 (T)
Affirmed by Supreme Court in the case reported at 2007 (213) ELT A49 (SC)
* CCE vs. Besmak Components (P) Ltd. 2007 (213) ELT 533 (T)
* Cestat Order no. A/87528-87530/17/EB dated 03.05.2017 in Bajaj Auto Ltd.
* CESTAT Order no. A/85227-85228/17/EB dated 30.11.2016 in CCE vs. Rallis India Ltd.
* CCE vs. Panchsheel Soap Factory 2002 (145) ELT 527 (Tri-Del)
Affirmed by Supreme Court in 2003 (156) ELT 382 (SC)
* CCE vs. Loreal India Ltd. 2004 (167) ELT 417 (T-Mum)
* Lal International Pvt. Ltd. vs. CCE 2003 (154) ELT 520 (Tri-Del)
Cce, Chennai vs Besmak Components (P) Ltd. on 23 March, 2007
* G.S. Auto International Ltd. vs. CCE 2003 (152) ELT 3 (SC)
* Cast Industries (P) Ltd. 2015 (325) ELT 471 (SC)
* CC vs. G.E.Lighting India Pvt. Ltd. 2007 (207) ELT 530 (T)
Affirmed by Supreme Court in the case reported at 2007 (213) ELT A49 (SC)
* CCE vs. Besmak Components (P) Ltd. 2007 (213) ELT 533 (T)
* Cestat Order no. A/87528-87530/17/EB dated 03.05.2017 in Bajaj Auto Ltd.
* CESTAT Order no. A/85227-85228/17/EB dated 30.11.2016 in CCE vs. Rallis India Ltd.
* CCE vs. Panchsheel Soap Factory 2002 (145) ELT 527 (Tri-Del)
Affirmed by Supreme Court in 2003 (156) ELT 382 (SC)
* CCE vs. Loreal India Ltd. 2004 (167) ELT 417 (T-Mum)
* Lal International Pvt. Ltd. vs. CCE 2003 (154) ELT 520 (Tri-Del)
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