Home Highlights November 2013 Year 2013 This

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1. Petitioner sought declaration that it is not required to obtain NOC from Narcotics Commissioner for exporting its product containing Methyl Ethyl Ketone (MEK). Issue was...

2. Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

3. Penalty u/s 78 - suppression of facts - when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty.

4. Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

5. Imposition of penalty equivalent to duty demanded vide Section 11AC - penalty under Section 11AC of the Act cannot be set aside merely on the ground that the duty was...

6. Reopening of assessment u/s 147 - old and new provisions - When the reassessment notice issued under the unamended provision is directed to be treated and deemed to have...

7. Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

8. Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

9. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

10. Challenge related to classification of imported goods - light green tinted float glass under CTH 70052110 or CTH 70051010. Invocation of extended period of limitation...

11. Assessment order u/s 143(3) quashed for non-issuance of show cause notice. Case transferred from faceless Assessing Officer to Jurisdictional Assessing Officer u/s...

12. Evasion of duty - Ignorance of law - Imposition of penalty u/s 11AC - Taking note of the specific provision of Section 11AC where there is a specific mandate that the...

13. The show cause notice which was issued on altogether different grounds than involved in the present proceedings was no bar to issue another show cause notice under...

14. Validity of reopening an assessment and the legality of issuing a new Show Cause Notice u/s 148-A(b) after the conclusion of initial reassessment proceedings. The key...

15. Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...