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Central Excise - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Levy of interest on differential duty raised through ...

Case Laws     Central Excise

July 16, 2014

Levy of interest on differential duty raised through supplementary invoice - retrospective increase of price of finished goods - demand of interest confirmed - penalty waived - AT

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  3. Demand of interest under Section 11AB of the Central Excise Act, 1944 by invoking extended period of limitation - Interest on duty paid on supplementary invoices - The...

  4. Levy of interest on differential duty due to Revision in price – supplementary invoice -. The payment of differential duty thus clearly came under sub-section (2B) of...

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  8. Liability to pay interest u/s 11AB of the Central Excise Act on the differential amount of duty paid by assessee under supplementary invoices - interest levied from the...

  9. CENVAT Credit - supplementary invoices - In the present case there is no sale of goods, but the differential duty has been paid on stock-transfer of goods by the sister...

  10. Demand of interest - Supplementary invoices - whether interest is leviable u/s 11AB on the differential duty amount paid under supplementary invoices due to price...

  11. Assessment u/s 115JA - MAT - Levy of interest u/s 234B and 234C on retrospective levy of tax - Interest cannot be levied with retrospective effect - HC

  12. CENVAT Credit - duty paying documents - the Cenvat Credit cannot be denied on the supplementary invoices issued to the sister concern for the differential duty paid.

  13. Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties...

  14. Availing CENVAT credit of service tax under VCES Scheme - It is beyond doubt that the payment of duty on the invoices raised under VCES Scheme has to be held as payment...

  15. Levy of interest on differential duty - the consideration for sale of goods is received through a retrospective increase in the price of the goods - the interest has to...

 

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