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1. Clandestine manufacture and removal of goods - Merely on the basis of an arbitrarily adopted power consumption norm, the production of an assessee on the basis of his...

2. Duty demand - Clandestine removal of goods - TMT Bar / CTD bar - Merely on the basis of power consumption norm which has not been determined by actual experiment, duty...

3. Demand and Penalty - Clandestine removal of M.S. Ingots - adopting of power consumption norm of another unit is arbitrary and the confirmation of duty demand on this...

4. Clandestine removal demand based on electricity consumption not sustainable as mere electricity consumption cannot be the sole basis for determining duty liability....

5. Closure of their factory due to disconnection of power supply - demand of central excise duty - power connection of the appellant unit was never restored during the...

6. Levy of Excise Duty - weak spirit, which was more than 2% allowable wastage - industrial alcohol not fit for human consumption - Perusal of Section 27(1) of the said Act...

7. 100% EOU - demand of duty on wastage/ breakage, over and above the permissible limit, of raw materials imported duty free, during the course of manufacture of final...

8. The case involves a dispute regarding a demand for duty on the consumption of furnace oil by a 100% Export Oriented Unit (EOU) for generating electricity. The issue was...

9. Clandestine Removal - Goods not accounted in RG-1 Register - It is settled legal position that the demand cannot be worked on the basis of mere meter readings or power...

10. Claim of deduction u/s 80IB – income from power generated by the Wind Mill - captive consumption of the power generated by the assessee from its own power plant would...

11. SSI exemption - Though duty demand cannot be confirmed merely on the basis of power consumption, the recovery of challan book for the period 06.05.2011 to 18.10.2011...

12. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

13. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

14. Excise duty leviable on copper anode moulds used for captive consumption despite marketability issue. Cost of moulds subsumed in copper anode cost, double taxation...

15. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....