Composite issuance of SCN to two parties - tribunal set aside ...

Case Laws Central Excise

February 17, 2015

Composite issuance of SCN to two parties - tribunal set aside the demand on the ground that duty demand against Assessee could not be confirmed since it was not possible to arrive at the value of clearances separately between the two - Composite SCN ipso facto did not vitiate the proceedings - order of tribunal is not correct - HC

View Source

← Previous Next →

Composite issuance of SCN to two parties - tribunal set aside ...

Case Laws Central Excise

February 17, 2015

You may also like:

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

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

Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN...

Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

Works Contract Services - SCN for period October 2007 to November 2010 - Undisputedly the SCN was issued on 25 June 2014, hence u/s 73 of the FA, 1994, revenue can raise...

Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

The case pertains to the valuation and classification of imported goods as old and used second-hand goods or unused new goods. The key points are: The Chartered...

Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that...

Issuance of second SCN without adjudicating first SCN - Valuation - the Tribunal found merit in the Appellant's arguments. It noted that the Department had pursued two...

Clandestine removal demand based on electricity consumption not sustainable as mere electricity consumption cannot be the sole basis for determining duty liability....

Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of abating the evasion of duty by the Main Party - The appellant argued that since the main party's case of duty...

Clandestine removal - aluminium circles - it is found that Revenue has taken contrary stand wherein in the first show cause notice it is admitted that assessee has...

Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

CESTAT BANGLORE held that denial of CENVAT Credit without proper Show Cause Notice (SCN) violates natural justice. Appellant paid disputed amount without further...

Adjudication of show cause notice (SCN) after several year - The tribunal noted the history of duty exemption, litigation, and subsequent duty imposition on resin...

Quick Updates: