Home Highlights March 2014 Year 2014 This

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1. Vires of Rule 8(3A) of the Central Excise Rules, 2002 - At least four different High Courts have struck down the constitutional validity of Rule 8(3A) of Central Excise...

2. 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...

3. 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...

4. 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...

5. CENVAT Credit - restrictions in using the cenvat credit for payment of duty for the clearances - Pursuant to quashing of Rule 8(3A) by the Hon’ble Gujarat High Court,...

6. Central excise retrun - Duty payment has been made under Rule 3A of the Act and not under Section 3 - Under compounded levy scheme, this is the statutory return which is...

7. Constitutional validity of Rule 8(3A) of the Central Excise Rules 2002 - Condition contained in sub-rule (3A) of rule 8 for payment of duty without utilizing the cenvat...

8. 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...

9. Revocation of Central Excise Registration - very person, who produces or manufactures any excisable goods, shall get registered. Thus, without registration, the...

10. Remission of duty under Rule 21 of the Central Excise Rules, 2002 - In case of breakage/destruction of final product, remission can be claimed under Rule 21 of Central...

11. Rebate of Central Excise duty - Non-payment of duty due to restriction in utilization of credit under Rule 8(3A) of Central Excise Rules, 2002 - the rebate claims cannot...

12. Imposition of Penalty - violation of Rule 8(3A) of the Central Excise Rules, 2002 are clearly proved. Provisions Rule 8(3A) are self-contained requiring penal actions....

13. Penalty u/r 26 of the Central Excise Rules, 2002 - appellant was Director during relevant period - Since the demand of the duty has already been settled under SVLDRS...

14. Waiver of Penalty under Rule 25 of the CE Rules - For default of payment of duty under Rule 8 (3A) of Central Excise Rules, 2002 - no penalty can be imposed under Rule...

15. Cenvat Credit denied on the ground that invoices did not contain necessary details as required under Rule 11 of Central Excise Rules, 2002 - The fact that Rule 9(2) is...