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...appeals before the Commissioner of Central Excise (A) who, by a common order dated 24-2-2009, allowed the said appeals by following the Larger Bench decision of CESTAT in the case of...Commissioner of Central Excise (A) by following the Larger Bench decision of the Tribunal in the case of GTC Industries Ltd. (supra). Challenging the said order of the Tribunal, the Revenue has filed the present...appeal. We are informed that the appeal filed by the Revenue against the Larger Bench decision of the Tribunal in the case of GTC Industries Ltd. (supra) is pending before the Principal Bench of this...
...accordingly to the appellant are utilized in the fabrication of capital goods in their factory. On the other hand, lower authorities have disallowed the credit based upon the Larger Bench decision in the case...of Vandana Global Ltd. v. CCE, Raipur - (Tri.-LB).2. Apart from the fact that the Larger Bench decision stands reversed by the Hon’ble High Court in the...case of Mundra Ports & Special Economic Zone Ltd. v. CCE & Cus. - 2015-TIOL-1288-HC-AMD-ST = (Guj.), ld. Advocate appearing for the appellant submits that the said Larger Bench decision is...
...file application for early hearing if the matter is covered by the Larger Bench decision. It is the case of the learned Counsel that the issue involved in this case is covered by the Larger Bench ...this Tribunal in the case of Grasim Industries Limited, 2013-TIOL-1387-CESTAT-AHM-LB. Since the issue seems to be covered by the Larger Bench decision, we allow the application for out of turn...discharge of customs duty prior to 26.09.2006 or not. It is undisputed that the period involved in this case is prior to 26.09.2006 and perusal of the Larger Bench decision in the case of Grasim Industries...
...the rate applicable on the date of such removal, while, according to the appellants, reversal of credit is sufficient, in terms of the Larger Bench decision of this Tribunal in Eicher Tractors v...Commissioner of Central Excise, Jaipur - (Tri.-LB).2. On hearing both sides, and perusing the records, I agree with the appellants that the Larger Bench decision holding...of Rule 3(5). The Larger Bench decision relies upon a circular dated 25-4-2005. If Rule 3(5) existed in the statute book during the period in...
...Credit Rules, 2004 in respect of irregularly availed CENVAT Credit.2. The learned advocate, Shri Dattatreya Bhat inter alia argues that there is already larger bench decision in...their own case, wherein it has been held that in such matters, there cannot be any interest liability and larger bench has followed Hon'ble Karnataka High Court's decision in the case of...that larger bench decision says that Hon'ble Karnataka High Court's decision is applicable only within the jurisdiction of State of Karnataka.4. Considering the facts of the case on...
...Wyeth Laboratories Ltd. v. CCE, Mumbai [] the Larger Bench of the Tribunal has held by majority that the procedure of Rule 57F(2) [now Rule 57F(3)] is permissible to be followed in the case of waste. The lower Appel.... v. CCE [ (T) = 2001 (44) RLT 300]. However, on perusal of the decision of the Chennai Bench, we find that prima facie it is the view of the minority of the Larger Bench decision...has been applied to distinguish it. In the light of the Larger Bench decision cited supra, we hold that a strong prima facie case has been made out in favour of the applicants and hence dispense with the pre-deposit of the ...
...inasmuch as the issue stands covered by the Larger Bench decision of the Tribunal. The dispute is as regards correct classification of the appellant’s product Makai Poha. Whereas the Revenue has classified...the same under Heading 1904.10, the appellant’s claim is as classifiable under Heading 1101.2. We find that the issue is no res integra and stand settled by Larger Bench decision in...the product involved in that case is “Cheetos Masala Balls” whereas the Larger Bench decision in the case of M/s. Mahavir Food Products decides the classification of the same very product which is...
...Bench decision in the case of Sterlite Industries reported as [2005 (183) ELT 353 (Tri)]. Though the appellant made a specific reliance on the said Larger Bench decision, Commissioner...(Appeals), very conveniently sidelines the same and confirmed the demand on his own reasoning. It may be out of place to mention here that the purpose of declaration of law by the Larger Bench decision, is...to settle the disputed issue and to avoid further litigation, Commissioner (Appeals) was bound by the Larger Bench decision and ought to have followed the same. Instead he has chosen not to even...
...sides, we find that in the case of Jaypee Rewa Cement v. C.C.E., Raipur [], the Larger Bench of the Tribunal has held that Modvat credit is not available on explosives used in mines adjacent to cement factory. Following the ratio of...credit is not admissible on this item. In the light of the ratio of the larger bench decision reported in (T-LB) = 2000 (38...the larger bench decision in the case of C.C.E., Bolpur v. Durgapur Cement Works [].3. In the result, we extend Modvat credit only on grinding media, set aside the...
...not have the benefit of the subsequent Larger Bench decision on the issue in the case of Modernova Plastyles Pvt. Ltd. Vs CCE Raigad 2008 (232) ELT 29 (Tri.-LB) and he has followed...the earlier decision of the Tribunal which is no longer good law in the light of the subsequent Larger Bench decision cited supra. As such, the impugned order is set aside and the matter is remanded...to the lower appellate authority for fresh decision in the light of the Larger Bench decision cited supra. The departments appeal is allowed by way of remand.
(Dictated and pronounced in open court...
...entitled for Modvat credit ignoring the specific provisions under Rules 173H and 173L of the Central Excise Rules, 1944?2. The Tribunal relying upon the Larger Bench decision of the Tribunal...-LB) has re-stored the matter to the file of the Adjudicating Authority for fresh decision.3. The fact that the appeal filed by the Revenue against the Larger Bench decision of the...Tribunal is pending before the High Court could not be a ground for not following the Larger Bench decision of the Tribunal.4. In this view of the matter, we see no merits in the Appeal and the same is dismiss...
...Archana Wadhwa:— After hearing both the sides we find that the Commissioner while confirming demand against the appellant and while imposing penalties have relied upon the Larger Bench decision of...submits that the said Larger Bench decision stands reversed by the Hon'ble Bombay High Court judgment in the case of Rallies India Ltd. v. Union...of India reported in 2009 (233) ELT 301 (Bom.). The Commissioner's order is based on the Larger Bench decision, which stands...
...advocate submits that the said Larger Bench decision stands reversed by the Honble Bombay High Court judgment in the case of Rallies India Ltd. Vs. Union of India reported in...2009 (233) ELT 301 (Bom.). The Commissioners order is based on the Larger Bench decision, which stands declared as not good law, we set aside the impugned order and remand the matter to the...Bench decision of the Tribunal in the case of Rallies India Ltd. Vs. CCE, Salem reported in 2007 (208) ELT 25 (Tri. LB), while holding that the...
...relying upon a Larger Bench decision of the Tribunal in the case of Indian Oil Corporation Limited v. Collector of Customs, Calcutta reported in (Tri.-LB) = 2001 (41) RLT...appeals filed by the revenue are dismissed.”The Appellate Tribunal in its impugned order following the Larger Bench decision in case of Indian Oil Corporation Ltd. [ (Tribunal-LB...The Supreme Court Bench comprising Hon’ble Mr. Justice Ashok Bhan and Hon’ble Mr. Justice Dalveer Bhandari on 6-5-2008 dismissed the Civil Appeal Nos. 8682-8693 of 2002...
...Larger Bench decision of the CESTAT in the case of Vandana Global Limited v. Commissioner of Central Excise reported in 2010 (253) E.L.T 440 (Tri.-LB).3. It appears that...appeals filed against the Larger Bench decision of the CESTAT in the case of Vandana Global Limited (supra) and other cases are pending before different High Courts.4. It may be noted...supporting structure would be available. Though the Larger Bench in the case of Vandana Properties has held that the amendment to Explanation (2) to Rule 2(k) of the Cenvat Credit Rules...
...component but it was, nevertheless, a component part. “Component” was the genus and “spare” was a species thereof; it was a component which was used for replacement. The larger Bench judgment found that the distinction drawn in Vaz ...other decisions of the Tribunal were considered by a larger Bench of the Tribunal in Jindal Strips Ltd. v. Collector Of Customs, Bombay...(1997) 94 ELT 234 (Tribunal). The larger Bench took the view that a spare part was a replacement part to replace a damaged or worn-out...
...by the Larger Bench of the Tribunal presided over by the Hon'ble President. The Larger Bench vide Interim order Nos. 57-112/2015 dated 28.4.2015 answered the disputed legal issue in favour of the assessee....the light of the law declared by the larger Bench of the Tribunal. Inasmuch as apart from the issue that was answered by the Larger Bench, there are other issues also, and the contracts are required to be examined ...fresh decision. However, we make it clear that the said applicability of the Larger Bench decision would be subject to the outcome of the appeals before the Hon'ble Supreme Court, if filed by the Revenue...
...Tribunal’s Larger Bench decision in the case of Atul Commodities (P) Ltd. v. CC, Cochin & Hyderabad [ (LB)] inapplicable to the instant cases. This submission is contested by ld...proposition that the decision taken by the Tribunal’s Larger Bench can be whittled down by the DGFT through an administrative circular. The Larger Bench decision holding that second-hand photocopi...imported under the general provisions of the Exim Policy are freely importable still holds the field. In effect, the impugned order, which is in accord with the Larger Bench decision, should be allowed...
...Rules 2004 in respect of irregularly availed CENVAT Credit.
2. The learned advocate, Shri Dattatreya Bhat inter alia argues that there is already larger bench decision in...their own case, wherein it has been held that in such matters, there cannot be any interest liability and larger bench has followed Honble Karnataka High Courts decision in the case of CCE...alia argues that larger bench decision says that Honble Karnataka High Courts decision is applicable only within the jurisdiction of State of Karnataka.
4. Considering the facts of...
...rejecting the availability of Cenvat credit APPEAL No.E/70873/2016-EX[DB] has relied upon Tribunals Larger Bench decision in the case of M/s Vandana Global Limited V/s CCE, Raipur reported...at 2010 (253) E.L.T. 440 (Tribunal-LB). 3. We note that said decision of the Larger Bench does not stand approved by the Honble Gujarat High Court in the case of Mundra Ports & ..., Raipur reported at 2018 (16) G.S.T.L. 462 (Chhattisgarh). As such we note that the issue stands decided in favour of the assessee by the above referred decision by setting aside the Larger Bench Decision. ...