Judgment Search Results Home > Cases Phrase: central excise tariff act 1985 chapter 72 iron and steel Page 1 of about 14,763 results (0.296 seconds)

Ms. Orange City Alloys Pvt. Ltd Vs. Commissioner of Central Excise.

Court : Mumbai

..... assessee' for short) is engaged in the manufacture of excisable goods namely, "iron and steel ingots" ('final products' for short) falling under chapter 72 of the central excise tariff act, 1985. ..... products recorded in the books and utilisation of electricity as inputs in the manufacture of iron and steel ingots, a show cause notice was issued on 9th january, 2009 calling upon the assessee to show cause as to why the central excise duty amounting to rs.11,51,83,109/- on 36,318.518 mts of ingots allegedly manufactured and clandestinely cleared during the period from 16-12-2003 to 24-11-2008 should not be demanded and recovered under the proviso to section 11a(1) of the central excise act, 1944 ('the act' for short) together with ..... was further called upon to show cause as to why penalty under section 11ac of the act and under rule 25 of the central excise rules, 2002 should not be imposed for the alleged contravention of the provisions of law. ..... receiving information that the assessee was evading payment of central excise duty by suppressing production (showing less production than actual) in the statutory records and clearing the same without payment of central excise duty, the central excise officers visited the factory premises of the assessee on 25th october, 2005 and took custody of certain documents. ..... (rs.11.51 crores approximately) under section 11ac of the act and penalty of rs.1,15,18,311/- (rs.11.51 crores approximately) under rule 25 of the central excises rules, 2002. .....

Upper India Steel Mfg. and Engg. Co. Ltd. Vs. Union of India (Uoi)

Court : Punjab and Haryana

Reported in : 1990(27)ECC228; 1990(49)ELT22(P& H)

..... chapter 72 of the central excise tariff act, 1985 deals with iron and steel. ..... in order to put the matter beyond pale of controversy for future, the earlier instructions dated april 4, 1986, issued under the second proviso to rule 57g of the rules were modified by omitting references to 'waste and scrap of iron and steel' covered under the heading 72.03 of the central excise tariff act, 1985.16. ..... (iii) waste and scrap which has arisen in the engineering industry while manufacturing goods falling in any other heading of the schedule to central excise tariff act, 1985. ..... under rule 57a, the central government was empowered to notify inputs as well as final products under the schedule to the excise tariff act, 1985, which were to qualify for the said deemed credit. ..... in annexure p-17 it was stated that the petitioner had failed to maintain the required accounts properly, had availed of credit in respect of waste and scrap of iron and steel which was exempted from central excise under earlier notifications and had otherwise failed to certify that the petitioner fulfilled all the conditions laid down in the order and, therefore, the entire amount of rs. ..... learned counsel for the respondents contended that the present petitions be dismissed on the short ground that the petitioners had an alternative statutory remedy provided under chapter vi-a of the central excises and salt act, 1944. .....

Handum Industries Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

..... implementing authority and countersigned by the principal secretary or the secretary (finance), as the case may be, in the concerned state government or the union territory, that the said goods are required for the execution of the said project, and that the said project has duly been approved by the government of india for implementation by the concerned state government.the appellants are a 100% eou engaged in the manufacture of iron and steel products falling under chapter 72 of the central excise tariff act, 1985.2. ..... 1465 from the asian development bank (adb) for supply of fabricated towers falling under chapter 73 of the central excise tariff act, 1985, for 132 kv transmission line for a total quantity of 180 mts. ..... angles falling under chapter 72 of the central excise tariff act, 1985, for a total quantity 3983 m.ts. ..... -in exercise of the powers conferred by sub-section (1) of section 5a of the central excises and salt act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the additional duties of excise (goods of special importance) act, 1957 (58 of 1957), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under the schedule to the central excise tariff act, 1985 (5 of 1986) (hereinafter referred to as the said goods) when supplied to the united nations or an international organisation for their official use or supplied to the .....

Cce Vs. Ganesh Steel Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1991)(37)LC398Tri(Delhi)

..... steel industries who are engaged in the manufacture of iron and steel products falling under chapter 72 of the central excise tariff act, 1985 opted for credit under modvat scheme under rule 57a of central excise ..... central excise tariff ..... by the assistant collector was allowed by the collector (appeals) on the ground that runners and risers were covered by tariff heading 7206.90 and even though they were not specifically mentioned under that heading they were received against duty-paid documents and thus the requirement of law could be deemed to have been satisfied.being aggrieved from the impugned order the collector of central excise, chandigarh has come up in appeal.2. ..... sharma stated that in terms of rule s7g of the central excise rules the manufacturer intending to take credit of duty on inputs under rule 57a is required to file a declaration with the assistant collector of central excise having jurisdiction over his factory intimating the description of the final product to be manufactured and the inputs intended to be used in each of the final products and after obtaining the acknowledgement of the declaration he can take credit of the duty paid on ..... declaration filed under rule s7g the inputs were described as ingot falling under tariff heading 7206.90 which covers "iron and non-alloy steel in ingots and other primary forms". ..... after filing the declaration under rule 57g of the central excise rules 1944 they received runners & risers weighing 37.15 mt against gate pass showing .....

Collector of Central Excise Vs. Ganesh Steel Industries

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1992)(60)ELT271TriDel

..... steel industries who are engaged in the manufacture of iron and steel products falling under chapter 72 of the central excise tariff act, 1985 opted for credit under modvat scheme under rule 57a of central excise ..... central excise tariff ..... by the assistant collector was allowed by the collector (appeals) on the ground that runners and risers were covered by tariff heading 7206.90 and even though they were not specifically mentioned under that heading they were received against duty paid documents and thus the requirement of law could be deemed to have been satisfied.being aggrieved from the impugned order the collector of central excise, chandigarh has come up in appeal.2. ..... sharma stated that in terms of rule 57g of the central excise rules the manufacturer intending to take credit of duty on inputs under rule 57a is required to file a declaration with the assistant collector of central excise having jurisdiction over his factory intimating the description of the final product to be manufactured and the inputs intended to be used in each of the final products and after obtaining the acknowledgement of the declaration he can take credit of the duty paid on ..... declaration filed under rule 57g the inputs were described as ingot falling under tariff heading 7206.90 which covers "iron and non-alloy steel in ingots and other primary forms". ..... after filing the declaration under rule 57g of the central excise rules, 1944 they received runners & risers weighing 37.15 mt against gate-pass showing .....

J.K. Steel and Alloys Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2005)(101)ECC346

..... briefly the facts are that the appellant was a manufacturer of ms ctd bars and rods of iron and steel falling under chapter 12 of the schedule to the central excise tariff act, 1985. ..... 1.3.1994 all goods obtained from breaking up of ship had been omitted from central excise tariff and, therefore, no credit is available to the manufacturer is also not correct in view of the circular cited supra.the said circular clearly says that deemed credit @ rs. ..... 28,79,290/-(rupees twenty eight lakhs seventy nine thousand two hundred ninety only) from the first day of the month succeeding the month in which the duty ought to have been paid under the central excise act, 1944 and the rules made thereunder on the corresponding clearances of finished goods till the date of payment of such duty; (iii) i impose a penalty of rs. ..... 10,000/- (rupees ten thousand only) under rule 9(2), rule 52a(8)(c) and rule 173q(1) of the central excise rules, 1944 for the various offences and contravention of the provisions of central excise act, 1944 and the rules as held herein above to have been contravened. ..... 1 being the amount equivalent to the amount as shown in (v) above, under section 11ac of central excise act, 1944 for the finished excisable goods cleared from such fraudulently inflated balance in the pla which should be paid forthwith. ..... 28,79,290/-under section 11ac of the central excise act read with rule 57i(5) of the central excise rules for the same reason. .....

Haryana Concast Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)(96)ELT360TriDel

..... prior to september, 1991 appellants were engaged in the manufacture of various iron and steel items falling under chapter 72 of the central excise tariff act, 1985. ..... turning down these contentions the collector, central excise observed that though it was not in dispute that only steel billets/ingots are the inputs for the products, steel flats, rounds, ctd bars, angles, channels etc. ..... in their modvat declaration dated 30-9-1991 they declared steel billets, steel ingots, sorts and bars falling under sub-heading 7207.90 and 7206.90 along with re-tollable scrap falling under sub-heading 7204.90 as 'inputs' for the manufacture of steel flats of iron and non-alloy steel (sub-heading 7211.11), plain round and c.t.d. ..... steel flats, rounds, ctd bars, angles, channels, shapes and sections of iron and non-alloy steel which were further cleared after payment of duty. ..... aggrieved with the order-in- original dated 17-5-1993 passed by collector, central excise, new delhi, m/s. ..... in collector of central excise v. ..... in the instant case both the final products and the inputs were covered by the same chapter 72 and therefore the appellants had fully complied with the requirements of rule 57a. ..... steel billets and steel ingots had not discharged their duty liability.3. ..... bedi, consultant, appeared for the appellants and submitted that the appellants had been denied the modvat credit on the ground that steel ingots and billets had been cleared without payment of duty in terms of notification no. .....

M/S. Minex Metallurgical Co. Pvt. Ltd. Vs. Commissioner of Central Exc ...

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... falling under chapter 72 of the central excise tariff act, 1985 from various re-rollers of iron and steel, who had opted for the procedure laid down under the rule 96 zp(3) of the erstwhile central excise rules, 1944 ..... are engaged in the manufacture of excisable goods falling under chapter 72 of the central excise tariff act, 1985 and availing modvat credit in respect of the inputs under rule 57a of the erstwhile central excise rules, 1944. ..... the applicant received periodical show cause notices for denial of deemed credit in respect of goods received from various re-rollers of iron and steel, who had opted for procedure laid down under rule 96zp (3) of the erstwhile central excise rules, 1944. ..... 2,40,318/- under rule 57-i(2) of the central excise rules, 1944, read with 11a of the central excise act and also imposed equal amount of penalty on the appellants. 5 ..... thereupon the appellants preferred appeal to the commissioner (appeals), customs and central excise, nagpur, who had rejected the appeal and upheld the order of the adjudicating authority. ..... 736.16 availed during the period 10/87 to 8/98 should not be recovered and why the mandatory penalty under rule 57-i(4) of the erstwhile central excise rules, 1944 should not be imposed? 4. ..... during visit of the preventive officers of central excise, division-i, nagpur-ii, it was observed that the appellants have received ms defective flat bar cuttings ..... ), central excise, nagpur, vide his order-in-original dated 29-6-2001 confirmed the demand of .....

United Metal and Steels (P) Ltd. Vs. Commissioner of C. Ex. and Cus.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta

Reported in : (2003)(161)ELT585Tri(Kol.)kata

..... on record, the appellants are engaged in the manufacture of various iron and steel products falling under chapter 73 of the central excise tariff act, 1985. ..... up action of interception of one truck found to be carrying iron and steel products from the premises of the appellants without payment of duty, the appellants' factory was visited by the central excise officers on 6-7-95. ..... and has imposed identical amount of personal penalty under the provisions of section 11ac of the central excise act, 1944 along with confirmation of interest under the provisions ..... are being disposed of by a common order as they arise out of same impugned order passed by the commissioner of central excise & customs, bbsri vide which he has confirmed demand of duty of rs. ..... been imposed upon the second appellant, shri ramniwas agarwal, managing director of the manufacturing unit under rule 209a of the central excise rules, 1944.2. ..... commissioner of central excise & customs, bbsr i reported in [2001 ..... however, we find that the said statements apart from giving details as to how the trucks were being taken out for weighment purposes and the truck numbers being often used by them, there is nothing to suggest that the said weighment slips represented the weight of the appellants' final product cleared from the factory without ..... appellants clarifying that the some of the goods shown in the weighment slips recovered from the common premises belonged to them and the goods have been cleared by them under the excise invoices. .....

Omega Bright Steel Pvt. Ltd. Vs. Cce

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... the appellants are manufacturer of carbon steel bright bars of iron and steel falling under chapter 72 of the central excise tariff act, 1985. ..... sub-section 2 of section 11b provides that if on receipt of any such application, the assistant commissioner or deputy commissioner of central excise, as the case may be, is satisfied that whole or any part of duty of excise paid by the applicant is refundable, he may make an order accordingly. ..... i find that for rejecting the refund application, issue of show cause notice is not mandatory under section 11b of the central excise act. ..... the refund claim was filed on the ground that the customer had not accepted the price increase for the month of july, 2003 and only passed the bill for the month of august.since their bill for differential value was not passed by their customers for the month of july, 2003, therefore, they filed refund claim of rs ..... the commissioner (appeals) has approved the order of original authority on the ground that excise duty paid does not become refundable if payment is not approved by the buyer. ..... the commissioner (appeals) has also given a similar reason that excise duty is not refundable if payment is not made by the ..... of the revenue, it was argued that it is correct that no show cause notice was issued before rejecting the refund application, however, the commissioner (appeals) had given hearing to the appellants to put forward their grievance and commissioner (appeals) has also given any reason for rejecting the claim.5. .....