Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
Income Tax Bill, 2025     TaxTMI    TMI - e-Newsletter     TaxTMI    Government Securities Trading Rules Modified Under...     TaxTMI    Finance Ministry Revises AIDC Rates: Bourbon...     TaxTMI    Private Companies Get Extended Deadline Until June...     TaxTMI    Property Transaction Additions Under Section 69A...     TaxTMI    Partnership Firm Wins Appeal Delay Condonation...     TaxTMI    Tax Department Must Share Documents Requested by...     TaxTMI    Input Tax Credit Utilization From Different GST...     TaxTMI    DGFT Makes Electronic Certificates of Origin...     TaxTMI    Central Government Sets Phased Implementation Dates...     TaxTMI    RBI Revises Payment Rules Between ACU Member...     TaxTMI    Stock Exchanges Must Take Full Responsibility for...     TaxTMI    SEBI Makes Intermediaries Fully Liable for AI...     TaxTMI    New Income Tax Bill Proposes Single Tax Year...     TaxTMI    Assessment Order Under Section 73 of GST Act...     TaxTMI    Revenue Appeals Below Rs. 2 Crores Must Be...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Duty demand - Cash discount policy - cash discount whether ...


Cash Discounts Must Be Granted as Abatement in Central Excise Cases, Whether Availed or Not; Duty Demand Stayed.

March 26, 2014

Case Laws     Central Excise     AT

Duty demand - Cash discount policy - cash discount whether availed of or not are to be granted as abatement. - stay granted - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Valuation - cash discount - whether the cash discount realized back by the Appellant through debit notes is chargeable to central excise duty? - Held No - AT

  2. The appellant sought refund of Countervailing Duty (CVD) and Special Additional Duty (SAD) paid in cash u/s 11B of the Central Excise Act, 1944 read with Section 142(3)...

  3. Collection of incentives from the customer - whether an amount collected in the name of duty of excise - demand u/s 11D of the Central Excise Act - stay granted - AT

  4. The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

  5. Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the...

  6. Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

  7. 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...

  8. Demand of differential duty and interest - demand towards cash discounts availed for which prompt payments are not made by the customers within the specified period -...

  9. The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

  10. Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

  11. Abatement - works contract - appellant is claiming the bonafide belief having discharged Service Tax liability after availing the abatement under Notification...

  12. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

  13. Stay of demand - condition precedent for the grant of stay of the demand - Out of three Assessment Years, for AY 2012-13, as stated above, the petitioner has made an...

  14. Convention service - availing CENVAT Credit while availing benefit of abatement notification 1/2006 ST - stay granted partly - AT

  15. Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Participant Questions Legality of Single SCN for Two Years Under Secti...
F: Business Challenges ITC Reversal Due to Supplier's GST Non-Payment, Ci...
F: GST Registration Required for Reverse Charge on Goods Transport Servic...
F: Debate on GST's Applicability to Stamp Duty: Exemption Under SI. No 47...
H: GST Council Clarifies Rates: 5% on Pepper, Tax-Free Raisins, Different...
H: Exim Bank's $120M Credit Line to GO-VNM for High-Speed Guard Boats und...
H: Export-Import Bank's $180M Credit Line for Offshore Patrol Vessels Mus...
H: Gold Bullion Import Quota: New Rules for TRQ Allocation Require Certif...
H: DGFT Sets Import Quotas: 0.8 MT Calcined 1.9 MT Raw Petroleum Coke for...
H: Government Securities Trading Rules Modified Under Section 16 to Contr...
H: Finance Ministry Revises AIDC Rates: Bourbon Whiskey at 50%, Other Alc...
H: Private Companies Get Extended Deadline Until June 30, 2025 For Securi...
A: Section 10AA: Tax Exemptions for Companies in SEZs Boost Export Income...
A: Supreme Court orders insurance company to settle truck fire claim, val...
A: Court Quashes Penalty for Wrong Tax Head Credit Allocation; Electronic...
A: Uttar Pradesh Launches E-HRMS Portal for State Employees: Streamlined ...
A: Retrospective GST Cancellations Risk Halting Business Operations; Cour...
A: Filing Complaints on Misleading Food Labels: Understanding the Process...
A: Telangana High Court Validates Extension of Limitation Period for Show...
A: Global Shift to Ban Harmful Food Additives: Health, Safety, and Enviro...
A: E-commerce operators must pay GST liabilities via cash ledger under Se...
A: Indian Customs Cuts Port Dwell Time with Direct Port Delivery, Faceles...
F: Debate on Time-Barred Appeals Post FORM GST APL-02 Issuance Under Sect...
H: Small Retailer Gets Final Chance to Restore GST Registration by Filing...
H: GST Refund Claim Rejection Invalid: Authority Must Give Reasoned Order...
H: Tax Reassessment Under Section 147 Invalid When No Material Facts Were...
H: Tax Authorities Must Re-examine Trading Results and Form 26AS Discrepa...
H: Taxpayer's Section 10(26AAA) Sikkimese Exemption Claim Remanded for Fr...
H: Property Transaction Additions Under Section 69A Deleted Due to Bankin...
H: Assessment Order Under Section 56(1)(vii) For Rs. 139.67 Crores Quashe...