Once the officers have audited the records they were supposed to ...

Extended Audit Period u/s 11A of Central Excise Act Deemed Inapplicable for Appellants' Case.

August 16, 2013

Case Laws Central Excise AT

Once the officers have audited the records they were supposed to examine each and every issue in respect of appellants for the audit period – Extended period as provided under Section 11A of the Central Excise Act will not be applicable in the present case. - AT

View Source

← Previous Next →

Once the officers have audited the records they were supposed to ...

Extended Audit Period u/s 11A of Central Excise Act Deemed Inapplicable for Appellants' Case.

August 16, 2013

Case Laws Central Excise AT

You may also like:

Extended period of limitation - Valuation of goods - The Appellant has to charge full amount of AVAT and it cannot charge 1% in the invoices as per the provision of AVAT...

Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

Invocation of extended period of limitation. - The Appellant had been providing same services as was alleged in the earlier Show Cause Notice dated 22.05.2015 which was...

CESTAT allowed the appeal against denial of excise duty exemption under N/N. 01/2011-CE, setting aside Commissioner's order. The Tribunal held that extended period of...

Non-payment of service tax - Extended period of limitation - Demand for the period from 1.3.2006 to 15.5.2008 - the department was very much aware of the activities of...

Extended period of limitation - It is observed that admittedly appellant was regularly filing its return and was discharging the duty liability. There is nothing on...

Recovery of interest - extended period of Limitation u/s 11A – limitation period as prescribed in Section 11A would be applicable for recovery of interest also - AT

Extended period of limitation - In the present case, what is seen is that the audit was conducted between June 17, 2011 to June 22, 2011 and the show cause notice refers...

Extended period of limitation - Classification of services - Right to use of car parking space or not - the Appellant has made out a case on limitation ground as the...

Extended period of limitation - The extended period cannot be invoked because the show-cause notice was issued on the basis of departmental audit undertaken for the...

Extended period of limitation - Even if extended period is held to be inapplicable then also the entire demand of Service tax will not be completely time barred - AT

Quick Updates: