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 July 2014 Year 2014 This

The charge of illicit removal cannot be confirmed against the ...


Illicit Removal Charge Dismissed: Appellant's Payment Under Compounded Levy Scheme Negates Allegations.

July 31, 2014

Case Laws     Central Excise     AT

The charge of illicit removal cannot be confirmed against the appellant on this factual matrix, which indicate that the appellant to his subsequent application made on 18.05.2001 has paid the duty under the compounded levy scheme - AT

View Source

 


 

You may also like:

  1. Refund of duty - doctrine of unjust enrichment - duty was paid under compounded levy scheme - the principle of the unjust enrichment, which is ordinarily applicable only...

  2. Recovery of Excise Duty - Compounded Levy Scheme - When the petitioner admits that he was paying the excise duty under the Compounded Levy Scheme and he is bound by the...

  3. Claim of refund of amount of cenvat credit reversed - Compounded Levy Scheme opted - the credit of duty taken and utilized in respect of not only inputs in stock, but...

  4. Opting out of scheme of compound levy / composite method of taxation on ground of closure of business - scheme once opted can be withdrawn only within the framework of...

  5. Clandestine Removal - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. - The...

  6. Validity of Compounding Scheme – Relief to declare compounding scheme to be ultra vires, is not entertainable inasmuch as on one hand petitioners have prayed for...

  7. The guidelines provide a comprehensive framework for compounding offenses under the Income Tax Act, 1961. The key points are: 1. Compounding is permissible for specified...

  8. Valuation - third party inspection charges cannot be included in transaction value - Supreme Court held cost of transportation from place of removal to delivery excluded...

  9. The High Court held that the compounding application should be treated as filed on the original date of February 15, 2018, rather than September 24, 2020, as erroneously...

  10. Entitled to registration u/s 12AA and approval under Section 80G - Allegation of charging higher rate of interest from the self help groups in the name of charitable...

  11. Compounded levy - Determination of date of payment - cheque presented by the appellant to the bank on or before last date of the month is treatable as the date of...

  12. Offence under FEMA - Levy of penalty post compounding orders - We cannot hold petitioners responsible for contravention once the compounding orders have been passed. We...

  13. The High Court considered an application for compounding contravention under FEMA. The petitioner filed Form FC-TRS belatedly, leading to investigations and complaints....

  14. Compounded levy scheme- cold rolling machines - the duty can be charged only on the basis of actual number of cold rolling machines installed and, therefore, if in a...

  15. Clandestine removal - suppression of production - Merely deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine...

 

Quick Updates:Latest Updates