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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

When that demand mad eby the revenue itself is time barred under ...


High Court Can Intervene in Show Cause Notices if Revenue Demands Are Time-Barred Under Relevant Act.

April 27, 2016

Case Laws     Central Excise     HC

When that demand mad eby the revenue itself is time barred under the Act, High Court can interfere at the stage of issuance of show cause notice - HC

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  1. Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

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  3. Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings...

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  10. Demand of Interest - Since the show cause notice for the demand had already been issued and the same was held to be time-barred by the Tribunal, for the same demand,...

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  12. Recovery of short paid service tax - post GST era - The demand cum show cause notice for recovery of short deposit of service tax for the financial years 2014-2015,...

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  14. Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

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