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 June 2015 Year 2015 This

Duty demand - Violation of Section 11D - because of the error ...


Court Rules No Violation of Section 11D: Clerical Error in Invoice Doesn't Warrant Duty Recovery Due to Lack of Intent.

June 20, 2015

Case Laws     Central Excise     HC

Duty demand - Violation of Section 11D - because of the error committed by the clerk in generating the invoice, the assessee could not be faulted with - In the absence of any intention to collect excess duty, assessee cannot be held as violated the provisions of Section 11D - No recovery - HC

View Source

 


 

You may also like:

  1. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

  2. Demand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - recovery proceedings dropped - HC

  3. The Public Notice issued by the Office of Principal Commissioner of Customs addresses the issue of IGST refunds on exports that remain unprocessed due to SB005 error,...

  4. 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...

  5. A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error...

  6. Goods detained on ground of non-generation of E-Tax Invoice as per Rule 48 of GST Rules before movement; all required documents u/r 138A accompanied goods; technical...

  7. HC held that a minor clerical error in GST documentation - specifically, the mention of petitioner's Bombay office GSTN instead of Delhi office GSTN on invoices - cannot...

  8. Refund of service tax - improper invoice/ draft invoice as all the details required under Rule 4A are not available in the invoices - It has been a settled law that so...

  9. CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

  10. Refund of the excess Customs duty paid - excess duty collection arisen due to typographical error in the documents provided by the importer - The assessing authority can...

  11. Determining the tax and penalty - Vehicle transporting consignment without Original Tax Invoice - The High court analyzed the relevant provisions of the SGST Act and...

  12. Recovery of duty drawback already granted - mechanism is absent in Duty Drawback Rules, 1995 thus demand under Rule 16 of Drawback Rules, 1995 is not sustainable.

  13. Priority of dues between the Central Excise Department and secured creditors in cases of attachment of properties for recovery. The Supreme Court held that the Central...

  14. CENVAT credit - duty paying invoices - ISD - No errors have been found in any of the invoices and audit found the wanting details. As required, the requisites of the ISD...

  15. HC upheld validity of Rule 36(4) of CGST Rules, dismissing constitutional challenge. Court determined Rule 36(4) derives authority from Section 16 of CGST Act and...

 

Quick Updates:Latest Updates