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 March 2017 Year 2017 This

Personal Penalty - scope of rule 15 of CCR, 2004 - penal ...

Case Laws     Central Excise

March 24, 2017

Personal Penalty - scope of rule 15 of CCR, 2004 - penal provisions need strict interpretation and a person could only be able to defend his case only when the particular provision under which he is proposed to be penalized, is mentioned in the notice itself - penalty set aside - AT

View Source

 


 

You may also like:

  1. Imposition of penalty u/r 15(2) of CCR, 2004 - CENVAT Credit - No evidence of fraud, collusion, wilful misstatement, suppression of facts which are essential conditions...

  2. CENVAT Credit - Levy of interest and penalty - the appellant after receipt of orders from the department relating to erroneous credit taken by them as per Rule 6 of CCR...

  3. CENVAT credit - Rule 3 (5A) of the CCR, 2004 - removal of Brass Tubes - removal as such or as waste? - the appellant have removed used Brass Tubes as ‘Brass Tubes’ and...

  4. The amendment to Rule 6 (6) (i) of the CCR, 2004 by the amending Notification No.50/2008-CE (NT) dated 31/12/2008 shall be applicable w.e.f 10/09/2004 when the CCR, 2004...

  5. Cenvat Credit - The issue is no longer res integra; there is no provision under Notifications 1/2006 or 15/2004 that such credit legally availed prior to 1.3.2006, under...

  6. Penalty u/r 15(2) of CCR 2004 read with Section 11AC of the CEA 1944 - wrong availment of CENVAT credit - Case relates to reversal of amount under Rule 6(3)(b) of the...

  7. The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST...

  8. Transfer of CENVAT Credit to lessee unit - Rule 10 of CCR 2004 - On going through the entire agreement, it is clear that there is consensus ad idem to transfer the...

  9. The interest is evidently and explicitly payable under Rule 6(3A) clause (e) read with Rule 14 of CCR 2004. The interest has indeed been demanded under Rule 14 of CCR...

  10. CENVAT Credit - clean energy cess on Coal - A plain reading of Rule 3 of CCR, 2004 shows that it does not include CEC imposed in FA, 2010 in list for Cenvat credit - If...

  11. CENVAT Credit - clean energy cess on coal imported by them for use in their factory - If the CEC collected by the Government is returned to the assessee through the...

  12. Lapse of Cenvat Credit - Carry forward of Cenvat credit - In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, 2004, the bar of lapsing of credit is...

  13. Penalty under Regulations 22 of Customs Brokers Licensing Regulations, 2013 - provisions for imposing penalty were not in existence under the provisions of CHA LR 2004....

  14. Levy of penalty Personal Penalty on accountant - The appellant was only an accountant who was doing normal accountancy work. The issue of valuation of captively consumed...

  15. Penalty - Reversal of CENVAT credit - Rule 6(3) of the CCR 2004 - the provisions of Section 11AC of the CE Act are applicable only in respect of short- payment of duty...

 

Quick Updates:Latest Updates