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 2016 Year 2016 This

Demand of interest on additional duty payable after submission ...

Case Laws     Central Excise

June 24, 2016

Demand of interest on additional duty payable after submission of supplementary invoices - revenue allowed to raised the demand - however, since the issue having been referred to the Larger Bench, the revenue would not take coercive action against the assessee till the issue referred to the Larger Bench of the SC is decided - HC

View Source

 


 

You may also like:

  1. 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...

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

  3. Supplementary invoice - Manufacturer is liable to pay interest on additional duty (Differential duty).... - AT

  4. Liability to pay interest on the goods cleared to their sister unit in terms of proviso to Rule 9 read with Rule 8 of the Valuation Rules, 2000 - The appellant...

  5. Demand of interest - interest is chargeable on the differential duty paid through supplementary invoices raised by the appellants. - AT

  6. Levy of interest on differential duty raised through supplementary invoice - retrospective increase of price of finished goods - demand of interest confirmed - penalty waived - AT

  7. Demand of interest - Supplementary invoices - whether interest is leviable u/s 11AB on the differential duty amount paid under supplementary invoices due to price...

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

  9. Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

  10. Availment of CENVAT Credit - supplementary invoices - CENVAT Credit taken by the Appellant on the strength of supplementary invoice issued by their sister unit cannot be...

  11. Adjustment of refund granted against the outstanding interest on the supplementary invoices - there is no adjudication order passed to demand interest against the...

  12. Duty refund claimed based on affidavit and certificate was inappropriate. Revenue did not dispute discharge of duty by appellant on revised invoice. Appellant...

  13. Levy of interest on deferential duty - price increase retrospectively - amount collected through supplementary invoices - levy of interest confirmed - HC

  14. Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on...

  15. The High Court held that u/ss 28AA(1) and 28(10) of the Customs Act, there is no requirement for a demand for interest to be made in the original assessment order....

 

Quick Updates:Latest Updates