1

Central Excise - 2008 - TMI - 3909 - SETTLEMENT COMMISSION CHENNAI

Clandestine removal by the EOU - permission not taken for DTA clearance - benefit of exemption not. 8/97 would be applicable even to goods cleared to DTA without permission - excise duty collected from customer was not deposited to the exchequer as required in terms of Sec. 11D - serious offence - applicant cannot be given complete immunity from payment of interest and imposition of penalty - since the amount of duty liability had been discharged in full, immunity from prosecution is granted

2

Central Excise - 2008 - TMI - 3906 - CESTAT, CHENNAI

Appellants manufactured cotton yarn on job work for related person & paid duty - SCN issued proposing to re-determine the duty liability on the basis of the assessable value in terms of Rule 9, denying abatement of proceeds of waste - on adjudication of the SCN original authority has rightly dropped the proposal to demand differential duty - because SCN did not contain a proposal to demand duty on any other ground - in the circumstances, we set aside the impugned order and allow this appeal.

3

Central Excise - 2008 - TMI - 3905 - CESTAT, KOLKATA

Commissioner did not deal with the contentions of the Appellant at all in the order - Natural justice demands that decision should be based on evidence of probative value - Neither the Appellate Authority below could dispose the matter by a speaking and reasoned order nor also could examine various facts governing the issue in question - Order of comm..(A) of confirming duty is set aside - section 11A of Central Excise Act, 1944 was not invocable as there is no suppression - appeal allowed

4

Central Excise - 2008 - TMI - 3904 - CESTAT CHENNAI

To determine capital goods credit on Surface Miner and Spares therefor, it requires to be established that the limestone mines, in which these items were used, are captive mines - matter is remanded to verify the above fact - As regards accessories to DG sets, we note that DG set has been accepted as part of the plant and machinery u/not. 11/95 so CG credit allowed - CG credit not admissible in respect of spare parts for road milling machine & other spare parts like screws, clip plates etc

5

Central Excise - 2008 - TMI - 3903 - CESTAT, NEW DELHI

Not. 25/03 clears that only on the value of the grey fabrics credit can be taken - declaration filed disclosing the stock - appellants weren't sure about the above fact so in decelerations, value of unprocessed goods were shown on the higher side - if assessee was not clear about the condition of notification he could seek the assistance of their jurisdictional authorities - as no help was sought by assessee, demand cannot be held to be barred by limitation - personal penalty vacated