Home Highlights April 2017 Year 2017 This

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1. The Tribunal held that discounts passed by the appellant to dealers do not satisfy the requirement of trade discount for deduction, as the discount is declared for a...

2. Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

3. Extended period of limitation - Once it is found that there was absence of mis-declaration or suppression facts which finding attained finality between the parties...

4. Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

5. Mis-declaration of value of imported goods - Since the appellants deliberately suppressed the value by mis-declaring, the goods were liable for confiscation. - AT

6. Extended period of limitation - Demand of differential duty alongwith ineterst and penalty - The Assessing Officer would have checked and asked for the RSP of the motor...

7. Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation...

8. Extended period of limitation - suppression of facts or mis-declaration or not - lassification of imported goods - Neutral Pellets - only because there was a change of...

9. Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

10. Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the...

11. Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

12. Extended period of limitation – whether the cost of materials used in providing photographic services is required to be added in assessable value or nor - benefit of...

13. Misdeclaration of goods regarding value and quantity - goods declared as 'unbranded', but branded caps of various brands like Puma, Nike, Adidas etc. found -...

14. Respondent issued show cause notice alleging import of prohibited goods. Petitioner replied and attended personal hearing. Impugned order did not discuss hazardous waste...

15. Extended period of limitation - Suppression/ mis-representation or not - A finding on inapplicability of confiscation did not necessarily extend to ‘suppression/...