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Central Excise - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Confiscation of the Inputs for non accounting – the ...


Confiscation and penalties for non-accounting of inputs ruled unsustainable under central excise laws. Key legal interpretation.

October 14, 2013

Case Laws     Central Excise     AT

Confiscation of the Inputs for non accounting – the confiscation of inputs for non-accounted and imposition of penalty is not sustainable. - AT

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  1. No accounting of non cenvatable goods – there is no provision for maintaining account of non-cenvatable inputs in the Central Excise Rules - no penalty - AT

  2. Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land,...

  3. Levy of penalty in the absence of confiscation - penalty under Rule 26 of the Central Excise Rules, 2002 even in case where there is no proposal for confiscation can be...

  4. Levy of penalty u/r 26 - Personal penalty for abatement in evasion of duty - a plain reading of Rule 26 indicates that imposition of the penalty therein is not tied to a...

  5. Penalty on directors - Rule 26 of the Central Excise Rules - Rule 26 is prima facie in excess of the Rule making power conferred under the Central Excise Act, 1944 - HC

  6. Penalty under Rule 25 of the Central Excise Rules, 2002 - Contravention of Rule 8(3A) - penalty under Rule 25 is not permissible, but penalty under Rule 27 is to be imposed - AT

  7. Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

  8. Rule 11 of the central Excise Rules read with Rule 25 of the Central Excise Rules,2002 - TThe reason that the goods were not available to confiscation should not be a...

  9. Penatly - default in payment of duty - provisions of Rule 8(3A) of the Central Excise Rules, 2002 - penalty under Rule 27 only can be imposed - no penalty under Rule 25...

  10. Penalty - Bogus invoice issued without selling the goods – penalty would be attracted under Rule 25 (1) (d) as well as Rule 26(1) of the Central Excise Rules, 2002 - AT

  11. Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

  12. Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

  13. Clandestine removal of excisable goods - Penalty u/r 26 of Central Excise Rules, 2002 imposed on Managing Director. Appellant challenged Order upholding penalty without...

  14. Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value...

  15. Demand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - recovery proceedings dropped - HC

 

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