SSI Exemption - Wrong Valuation - appellants exceeded the SSI ...

Appellants Exceed SSI Exemption Limit; Demand Set Aside Due to Time-Barred Limitation Per Notification No. 8/2003-CE.

May 31, 2016

Case Laws Central Excise AT

SSI Exemption - Wrong Valuation - appellants exceeded the SSI exemption limit prescribed under Notification No.8/2003-CE, dated 01.03.2003 - Demand set aside as beyond the normal period of limitation / time barred - AT

View Source

← Previous Next →

SSI Exemption - Wrong Valuation - appellants exceeded the SSI ...

Appellants Exceed SSI Exemption Limit; Demand Set Aside Due to Time-Barred Limitation Per Notification No. 8/2003-CE.

May 31, 2016

Case Laws Central Excise AT

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....

Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

The appellant classified goods, gears for rotary tiller and parts of rotary tiller, under central excise sub-heading 82349090 instead of heading 848340000. The demand...

The appellant provided two services - servicing of motor vehicles and running an amusement park. The amusement park service was exempt from service tax until 1.6.2015....

Validity of Assessment order as time barred - delay dispatching assessment order - The Tribunal, after considering the submissions and relevant precedents, concluded...

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

The CESTAT held that the agreements between the appellant (a builder/developer) and prospective buyers for construction of residential units are to be treated as works...

Exemption from Basic Customs Duty - import of Lithium-Ion Batteries falling under Customs Tariff Heading 85076000 - Time limitation for submission of Country of Origin...

The case pertains to the clandestine removal of fireworks, denial of SSI exemption, and clubbing of clearances by the department. The key points are: The allegation that...

The Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence...

Quick Updates: