Valuation - related parties - extended period of limitation - It ...

Case Laws Central Excise

August 23, 2014

Valuation - related parties - extended period of limitation - It is difficult to appreciate that the first audit team, which audited the unit in 1998, failed to see all these documents in order to know the sale of pattern adopted by the respondent - AT

View Source

← Previous Next →

Valuation - related parties - extended period of limitation - It ...

Case Laws Central Excise

August 23, 2014

You may also like:

Extended period of limitation - related party transaction - in two audits conducted earlier audit party did not raise any objections with regard to valuation and...

CIRP proceedings - Financial Creditors - Related party - while the default rule under the first proviso to Section 21(2) is that only those financial creditors that are...

Excise – sale through related parties, valuation provisions applicable – tribunal order reversed by SC

Invocation of extended period of limitation - The Principal Commissioner, therefore, fell in error in observing that the extended period of limitation could be invoked...

The Supreme Court held that the lookback period for related party transactions u/s 43 of the Insolvency and Bankruptcy Code (IBC) is two years before the insolvency...

Extended period of limitation - The Appellant in the present matter has also provided all the details/documents/records related to the disputed activity before...

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

Extended period of limitation - It is pertinent to note that the importer had asked for a first check and had shown the cameras and the cameras were offered on 20.3.2012...

Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

CIRP - discrimination of Related Party Financial or Operational Creditor - IBC treats related parties as a separate category for specified purposes, excluding from the...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Valuation (Central Excise) - Sale to related parties - the price to the related person cannot be called a non-commercial price since the same was higher than the price...

Invocation of extended period of limitation - the first SCN was issued on 26.5.2009 invoking the extended period of limitation. The Department is precluded from issuing...

Method of valuation - Revenue neutrality - Extended period of limitation - goods transferred to another unit for captive consumption - to be valued in accordance with...

Quick Updates: