Order quashes excise duty, interest and penalties for alleged clandestine removal; r.26 CER, 2002 penalty on director set aside

Impugned order set aside and appeals remanded; no adjudication found, Rule 9(1)(b)/(bb) and Section 142(8)(a) inapplicable

Appeal allowed: Extended period under proviso to Section 11A(1) not invokable without specific allegation of dishonest intent

Petitioner who took full exemption under Clause 5(a) cannot claim additional Clause 5(b) expansion benefit within ten years

Principal's SVLDR settlement and certificate can exonerate co-noticees from penalties when administrative delay prevents timely co-application

Decision sets aside valuation and penalties, finds Rules 11 and 8 misapplied and s.4(1) principles unmet

Enclosing imported genset into steel container with fittings creates 'Power Pack' qualifying as manufacture under Section 2(f)(i), excise duty payable

SVLDR Scheme Section 124 payment extinguishes duty, interest, penalties and waives redemption fines from seizure and confiscation

Appeal dismissed: failure to meet N/N.20/2007-CE deadline bars claiming FY2009-10 special rebate; certificate not prerequisite

Appeals dismissed as time-barred; single-month condonation by Commissioner (Appeals) not available, procedural objections insufficient to extend time

Appellant held a "new industrial unit" under Para 5(a) of Notification No.20/2007-C.E.; ten-year exemption granted

Order quashed; respondents must refund Rs. 8,75,461 with 12% annual interest from each payment date, within six weeks

Appeal allowed where clandestine manufacture allegations unproven; Section 9D safeguards and Section 36B certification failures fatal

Criminal revision allowed; ss.173(4) and 173(5) CrPC don't apply to private Central Excise complaints, 2023 order excluded

Appeal dismissed; exemption for machinery used in solar power includes module mounting structures despite earlier procedural non-compliance

Appeal allowed: CENVAT credit permitted for depot/brand shop erection, earlier-period demands quashed; recovery limited to voluntarily reversed 2013-2...

Appeals allowed: special Para 2D rates applied, refunds adjusted; interest recovery and bond invocation invalid under s.11A/s.11AA/s.11AB CEA

Refund claim for excess duty denied where no self-assessment appeal and Sections 12A/12 presumption of passed-on duty applies

Industrial sewing machines classed under CETH 8452.99.90; suspension hook accessory separately classed, extended limitation rejected, Section 11AC pen...

Partial allowance: Optional Notification No.50/2003-CE not retroactive; excise demands confirmed for Units A, B; s.11AC, Rule 26 penalties quashed