Home Highlights May 2015 Year 2015 This

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1. Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is...

2. Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

3. Imposition of penalty equivalent to duty and interest u/s 114A of Customs Act - The expression used is 'or' which is disjunctive between duty or interest and further use...

4. 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...

5. Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

6. Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

7. Enhancement of late fee/penalty levied u/s 70 of FA - only the persons who are liable to pay service tax, have to file the return on time else they are liable to pay...

8. Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

9. Levy of penalty under Section 11AC - Once the appellant have obtained the NOC and unit was debonded, they intentionally avoided the payment of short duty. It is only on...

10. Claim of interest on refund of "penalty amount and interest paid thereon" - Petitioner had paid interest on outstanding amount of penalty. On deletion of penalty,...

11. Adjustment of excess paid duty with the short paid duty - the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant...

12. Liability to pay interest on delayed payment of VAT - The assessee was required to pay the tax payable in accordance with the provisions of Section 14 of the HVAT Act...

13. Demand for interest on delayed payment of duty - appellant is liable to pay the interest on the differential duty paid through supplementary invoices.

14. The case involved a dispute over the valuation of power units supplied by one party to another, leading to a demand for differential duty, interest, and penalty. The...

15. Evasion of duty - Ignorance of law - Imposition of penalty u/s 11AC - Taking note of the specific provision of Section 11AC where there is a specific mandate that the...