Recovery of excess duty - Section 11D(2) of the CEA, 1944 - the ...

Case Laws Central Excise

May 27, 2017

Recovery of excess duty - Section 11D(2) of the CEA, 1944 - the appellant had cleared the inputs as such on payment of duty, adopting transaction value, instead of reversing the credit - recovery could be effected for three years from the date of issue of show cause notice. - AT

View Source

← Previous Next →

Recovery of excess duty - Section 11D(2) of the CEA, 1944 - the ...

Case Laws Central Excise

May 27, 2017

You may also like:

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

The duty payable is only the amount which was mentioned in the invoice. It is only due to computer system the huge amount of excess as compared to the actual duty...

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of...

100% EOU - Denial of benefit of exemption - violation of input output norms - excess generation of waste and scrap - The Tribunal, citing precedent and the...

Addition of share premium u/s 56(2)(viib) r.w.r. 114A(2)(a) - Excess of share premium collected by the assessee is taxable u/s 56(2)(viib) r.w.r. 114A(2)(a) - AO has the...

Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

CENVAT Credit - input - fuel - the exception to sub-rule (1) which is contained in sub-rule (2) itself contains an exception, namely, inputs intended to be used as fuel....

Capital gain computation - stamp duty valuation adopted by authorities - Since the assessee is disputing the value adopted by government authorities for levy of stamp...

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

Duty Drawback - re-export of goods - duty was not paid at time of import - the net effect of duty payable by him would be 2% i.e. difference between the duty payable and...

CENVAT Credit - garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules,...

Carry forward of excess payment of tax as ITC for next year - Allegation of availment of excess input tax credit - . The appellant argued that the net tax payable for...

Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

Capital gains – In view of the provisions of sub-section (2) of section 50C, if fair market value as assessed by the DVO is lower than the value adopted by Stamp Duty...

Adjustment of excess payment of duty towards short payment of duty ascertained at the time of finalisation of provisional assessment - there is no bar in adjusting the...

Quick Updates: