SCN is the foundation in the matter of levy and recovery of duty ...

Case Laws Central Excise

March 22, 2017

SCN is the foundation in the matter of levy and recovery of duty and penalty and interest; if there is no invocation of relevant Rules it would not be open to the adjudicating authority to invoke the said Rules - AT

View Source

← Previous Next →

SCN is the foundation in the matter of levy and recovery of duty ...

Case Laws Central Excise

March 22, 2017

You may also like:

Project imports - Levy of interest for duty foregone - failure to fulfil the export obligation - The recovery of differential duty and charging of interest confirmed -...

Levy of penalty - payment of service tax and interest before issuance of SCN - Sub-section 3 of section 73 of the Act, prohibits initiation of proceedings for recovery...

Legal issues regarding the recovery of IGST/customs duty, interest, redemption fine, and penalty in connection with imports made under the Advance Authorization scheme....

Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

Validity of show cause notice - Levy of Interest - jurisdiction or authority of law under Section 50 of the KGST Act, to levy interest - The petitioner has been merely...

Levy of Interest and penalty - reversal of transitional credit - no records to show utilization of such credit - invocation of Section 74 of the TNGST Act, 2017,...

Adjudication of SCN - Deemed conclusion of proceedings on deposit of duty with interest and penalty - The language makes it clear that the provisions provide for deemed...

Maintainability of petition - Validity of Show Cause Notice (SCN) - appropriate forum - Recovery of Service tax with interest and penalty - invocation of extended period...

Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty...

Recovery of interest and imposition of penalty - Valuation - The duty was confirmed u/s 11A of the Act. As per Section 11AB when the duty is determined u/s 11A interest...

Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

Absence of valid satisfaction recorded by AO before initiating assessment under special provision where search took place. Satisfaction note did not reveal AO's averment...

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...

Amendment of section 28 of Customs Act, 1962 - Recovery of duties not levied or short-levied or erroneously refunded - to provide for recovery of duty in situations...

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...

Quick Updates: