Duty demand - Penalty - Clandestine removal of goods - Even if ...

Appellant Penalized for Failing to Cancel Invoice and Inform Department After Clandestine Goods Removal.

April 23, 2014

Case Laws Central Excise AT

Duty demand - Penalty - Clandestine removal of goods - Even if the order was cancelled, it was obligatory on the part of the appellant to cancel invoice subsequently and intimate the deptt. accordingly. - AT

View Source

← Previous Next →

Duty demand - Penalty - Clandestine removal of goods - Even if ...

Appellant Penalized for Failing to Cancel Invoice and Inform Department After Clandestine Goods Removal.

April 23, 2014

Case Laws Central Excise AT

You may also like:

Duty refund claimed based on affidavit and certificate was inappropriate. Revenue did not dispute discharge of duty by appellant on revised invoice. Appellant...

Investigation revealed fraudulent Cenvat Credit claims involving fake invoices without actual supply of goods from April 2016 to June 2017. Evidence indicated non-supply...

Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported...

The appellant, a large account reseller authorized by Microsoft, received IT services from Microsoft for which payments were made. The department alleged that Microsoft...

Valuation of imported goods - stamping foils - rejection of declared value - The tribunal found that the department's reliance on proforma invoices for A-grade goods was...

Clandestine Removal - availment of irregular CENVAT Credit - duty paying documents - the documents as that of invoices, gate registers, raw material registers, GRs and...

The case involved the determination of penalty u/s 69(1)(k) of the J&K Value Added Tax Act, 2005 for the issuance of 35 improper invoices on the same day. The High Court...

Classification of imported goods - Base Oil SN 50 - even if the product is base oil or otherwise but since it was not proved by the department beyond doubt that the...

CENVAT Credit - fake invoices without supply of goods - The appellants had provided the Railway Receipts (RR’s) under cover of which the inputs had come. The disputed...

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

CENVAT Credit - duty paying documents - The Appellant correctly availed the cenvat credit. Further, the department nowhere raised any dispute on the said records. Thus...

Appellant financed an individual for smuggling gold from Dubai and selling it in India. Penalty was imposed u/s 112(b)(i) of the Customs Act, 1962. The Commissioner held...

Mis-declaration of value, rejection of assessable value of seized goods, and liability for confiscation of goods and imposition of penalty u/s 111(m) of the Customs Act,...

Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

Valuation of imported goods - undervaluation - Proforma invoice - When the department conducted market survey and the persons were there witness, it was their duty to...

Quick Updates: