Extended period of limitation - Clandestine removal of goods – ...

Central Excise Law Allows Extended Limitation Period for Clandestine Goods Removal, No Mandatory One-Year Notice Requirement.

November 19, 2013

Case Laws Central Excise AT

Extended period of limitation - Clandestine removal of goods – There is no provision in Central Excise law that show cause notice is required to be issued within one year from the date of visit of the Central Excise officers. - AT

View Source

← Previous Next →

Extended period of limitation - Clandestine removal of goods – ...

Central Excise Law Allows Extended Limitation Period for Clandestine Goods Removal, No Mandatory One-Year Notice Requirement.

November 19, 2013

Case Laws Central Excise AT

You may also like:

Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT...

Clandestine removal - SCN - Invocation of Extended Period of Limitation - there is no provision under the Central Excise Act, which prohibits issuing more than one show...

Government allowed export benefit to Bhutan in Indian Currency under Central Excise Law.

Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT

Interest on delayed refund - Extended Period of limitation - Section 6 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 and...

Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has...

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...

Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

No export of goods - Clandestine removal - Conditions of the notification not satisfied - The appellant has removed the goods without informing the Department. The...

Extended period of limitation - Clandestine Removal - excess production in respect of CPC over and above the ER 1/ER 4 return - The demand has been raised for the period...

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 - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

Quick Updates: