Compounded levy scheme - manufacture of pan masala / pan masala ...

Court Rules on Pan Masala Levy: Notification No. 42/2008-C.E. Did Not Supersede 38/2007-C.E.; Penalty Overturned.

September 18, 2013

Case Laws Central Excise AT

Compounded levy scheme - manufacture of pan masala / pan masala containing tobacco commonly known as gutkha - Interpretation of Statute - Whether or not Notification No. 42/2008-C.E. superseded the Notification No. 38/2007-C.E. by implication or both the Not ifications were simultaneously operating during the period - differential duty demand confirmed - penalty set aside - AT

View Source

← Previous Next →

Compounded levy scheme - manufacture of pan masala / pan masala ...

Court Rules on Pan Masala Levy: Notification No. 42/2008-C.E. Did Not Supersede 38/2007-C.E.; Penalty Overturned.

September 18, 2013

Case Laws Central Excise AT

You may also like:

Area Based Exemption - doctrine of promissory estoppel - for the period declared vide N/N. 20/2007 the Petitioner would be entitled to the excise duty exemption as...

Maintainability of petition - Validity of Rule 17(2) of the Pan Masala Packing Machines (Capacity, Determination and Collection of Duty) Rules, 2008 - The reason that...

Rebate of duty on exports - Compound duty on Pan Masala Packing - Rule 14 - the stand of the department that no rebate can be allowed under Rule 14 of the Central Excise...

Levy of anti-dumping duty on import of PVC resin DG-1000K from China - Notification No.11/2008-Cus - amending Notification No. 38/2008-Cus dated 24.3.2008 has only...

Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from...

Revoking the area based exemption - North Eastern India region - Jarda scented tobacco/pan masala containing tobacco - The impugned Notification No. 11/2007-CE is hit by...

Production capacity based duty - Abetment of Duty – no production for a period of 36 day - Pan Masala Packing Machine (Capacity determination and collection of duty)...

The CESTAT held: The demand of service tax under 'site formation service' for June 2005 to May 2007 by culling out site formation charges from a composite mining...

Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

This notification from the Director General of Income Tax (Systems) specifies that Forms 42, 43, and 44 prescribed in Appendix-II of the Income Tax Rules 1962 shall be...

Abatement of duty - manufacturing activity of Pan Masala - the communications are violative of the provisions of sub-rule (2) of rule 6 of the Pan Masala Rules, inasmuch...

Eligibility for refund of Service tax - Notification No. 41/2007 - GTA service was rendered during October, 2007 to December, 2007. During the said period, the said...

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

Whether the revenue with the aid of Rule 9 of PMPM Rules, 2008 framed u/s 3A CEA, 1944 can levy and charge excise duty for the period before the commencement of...

Quick Updates: