Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Penalty u/s 11AC - there is no rigorous against the appellant ...

Case Laws     Central Excise

March 10, 2014

Penalty u/s 11AC - there is no rigorous against the appellant when “intention” and “evasion” are companion of each other to speak for themselves as to their association to cause prejudice to Revenue. Absence of one does not make the other to stand. - AT

View Source

 


 

You may also like:

  1. Levy of penalty - mandatory penalty u/s 11AC - where demand beyond the normal period of limitation has been dropped there is no case for levy of penalty u/s 11AC - AT

  2. 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...

  3. Jurisdiction of Tribunal - Reduction of penalty - Penalty u/s 11AC - In a case where penalty is leviable under section 11AC on fulfilment of the conditions as...

  4. Mandatory penalty u/s 11AC - if there is no intent to evade payment of duty, no penalty u/s 11AC - HC

  5. If there is no mens rea, no mandatory penalty u/s 11AC - SC

  6. Penalty u/s 11AC of CEA, 1944 - it is not a case of wrong availment/utilization of cenvat credit but the demand under Rule 6(3A). Therefore, Rule 14 is not applicable -...

  7. Levy of equal amount of penalty imposed under the provisions of Rule 25(1)(d) of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 -...

  8. Penalty u/s 11AC - Section 11AC of Central Excise Act is not applicable to every case of non-payment or short-payment of duty - Conditions mentioned in Section 11AC...

  9. Penalty under Rule 26 and u/s 11AC - Personal penalty on Director, transporter and other persons - Clandestine manufacture and clearance of goods - levy of penalty...

  10. Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Charging provisions under the Income Tax versus under the Wealth Tax - This argument of...

  11. Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Section 21AA has been introduced in order to prevent tax evasion - The Bangalore Club is...

  12. Levy of penalty u/s 11AC of Central Excise Act, 1944 - duty liability from January 2009 onwards was being discharged on lower values by applying appropriate rate of duty...

  13. Reduced Penalty u/s 11AC of the CE Act - penalty in excess of 25% of the penalty, already paid by the Respondent before the issue of show cause notice, is not payable...

  14. Penalty u/s 11AC – abatement claimed u/s 3A towards non production under compounded levy scheme - The authorities do not have discretion in fixing the penalty, and that...

  15. Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

 

Quick Updates:Latest Updates