Judgment Search Results Home > Cases Phrase: nepali Sorted by: old Court: customs excise and service tax appellate tribunal cestat mumbai Year: 2008 Page 1 of about 3 results (0.097 seconds)

Commissioner of Central Excise Vs. Kwh Pipes (India) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2008)(128)ECC199

1. The factory of the respondents herein who are engaged in the manufacture of HDPE pipes and fittings falling under Chapter 39 of the first schedule to the Central Excise Tariff Act, 1985, was visited by preventive officers of central excise on 8.9.1998 and on verification of the stock of finished goods, shortage of stock compared to the balance recorded in the RG1 register was detected. The finished goods, i.e. HDPE pipes of various qualities involving duty of Rs. 3,75,791/-, were found short. The assessee paid central excise duty on such shortage. Further scrutiny of records revealed that the assessees cleared their goods, viz. HDPE pipes sprinkle irrigation, to various depots all over India, from where they finally sold to customers/dealers. Price declaration of the finished goods was filed by the assessees and it was noticed that the assessees had charged a higher price for sprinkler coupler than declared in annexure-II. It was also found that they were charging their customer fo...

Commissioner of Central Excise Vs. Sunglow Industries Pvt. Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The brief facts of the case are that M/s. Sunglo Industries Pvt.Ltd., (hereinafter referred to as the 'assessee') are engaged in the manufacture of printing ink, organic composite solvents and thinner falling for classification under Chapter 32 and 38 of the schedule to the CETA, 1985. They filed a declaration under the provisions of Rule 173B of the Central Excise Rules, 1944 for the above mentioned products, claiming the benefit of SSI Notification 1/93-CE dated 28/2/1993 as amended and effected clearance of the said goods under the said notification in 1996-97. Intelligence was gathered by the Revenue that they had manufactured and cleared goods at concessional rate of duty by claiming exemption under the notification though the goods were affixed with the brand name SUNGLO' which did not belong to them but belonged to M/s. Sericol India Pvt. Ltd. As the benefit of SSI notification is not available to a manufacturer who manufactures and clears the goods carrying brand name of an...

The Commissioner of Service Tax Vs. Reliance Communication Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. This appeal is filed by the Revenue against the Order-in-Appeal No.AT(181)Bel/2007 dated 29.3.2007.2. The relevant facts that arise for consideration are that the respondents were engaged in providing services under the category Telephone Services, Online Information & Database Access & Retrieval Services, Leased Circuit Service etc. They were registered as a Service Tax assessee and were paying service tax on the taxable value of services provided by them. The respondents filed the refund claim on 23.9.2005 on the ground that they had paid the service tax on Maximum Retail Price (MRP) of the Recharge Coupon Vouchers (RCVs) for their prepaid services but the recharge vouchers had actually been sold to the distributors at a discounted price from the MRP and some recharge vouchers had also been distributed free of cost to distributors/operators. The claim was filed on the ground that the money value of the discount given on the recharge vouchers and that distributed free had ...