Home Highlights February 2015 Year 2015 This

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1. Adjudication of SCN - Deemed conclusion of proceedings on deposit of duty with interest and penalty - The language makes it clear that the provisions provide for deemed...

2. Refund of mandatory pre-deposit in terms of Section 35 F of Central Excise Act 1944 - Adjustment with with confirmed demand of duty - The bare perusal makes it clear...

3. Levy of Anti-dumping duties on import of Mulberries Silk Grade IV A - demand confirmed - HC

4. Recovery of demand - initiation of Garnishee proceedings - The assessment order and the demand does not remain merely a piece of paper, unless an assessee gets relief by...

5. Refund of Pre-deposit alongwith interest - Adjustment of pre-deposit with pending demand - A pre-deposit would become refundable the moment an Appellate Authority comes...

6. 100% EOU - demand of duty - grey fabrics manufactured cleared to DTA units - appellant obtained raw materials duty free i.e. without payment of duty removed...

7. CENVAT Credit - duty paying documents - supplementary invoices issued by their Tuticorin unit - suppression of facts or not - It is seen that the demand of duty on the...

8. Duty demand of Rs.15,19,610/- confirmed. Original demand of Rs.2,54,01,776/- not accepted. Appellant failed to counter Commissioner's observations on Annexures II, III,...

9. Maintainability of appeal - requirement of mandatory pre-deposit - appellate has deposited entire amount of duty (100% of duty) instead of 7.5% / 10% - Only demand of...

10. Refund claim of pre-deposit while appeal is pending - adjustment of amount was paid in lieu of pre deposit for filing the appeal before this Tribunal - Since the demand...

11. Interest on pre-deposit - payment of duty after reversal of duty debited in DEPB scrips is pre-deposit OR duty payment - there cannot be any duty at all when the issue...

12. Interpretation of Section 11D of the Central Excise Act, 1944, regarding the recovery of amounts collected as excise duty but not deposited with the government. The key...

13. Refund claim of the amount reversed under protest - if there is a short payment of duty, the only option for the Revenue is to follow the procedure prescribed under...

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

15. Interest on demands made by the appellant during investigation - any deposits made if have not been confirmed as duty the time bar of Section 11B of Central Excise Act...