SSI exemption - Apart from alleging that the appellant is not ...

Eligibility for SSI Exemption Challenged After Company Amalgamation; Demand Barred by Limitation.

July 14, 2017

Case Laws Central Excise AT

SSI exemption - Apart from alleging that the appellant is not eligible for SSI exemption after amalgamation of the two companies, there is no allegation of suppression of facts or mis-declaration - demand is barred by limitation

View Source

← Previous Next →

SSI exemption - Apart from alleging that the appellant is not ...

Eligibility for SSI Exemption Challenged After Company Amalgamation; Demand Barred by Limitation.

July 14, 2017

Case Laws Central Excise AT

You may also like:

SSI Exemption - inclusion of value of clearances of the exempted goods in their total turnover - demand is barred by period of limitation.

SSI Exemption - Wrong Valuation - appellants exceeded the SSI exemption limit prescribed under Notification No.8/2003-CE, dated 01.03.2003 - Demand set aside as beyond...

SSI Exemption - fictitious company / dubious company - Penalty to be imposed on original company and no penalty on dubious company - HC

Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2022 - Merger or amalgamation of a foreign company with a Company and vice versa - Notification

Bar of Limitation – Subsequent show cause notice in that case was also issued on the same ground namely that manufacturing company and marketing company were related...

Levy of penalty upon the Director of appellant’s company and upon Head of Finance and Accounts of the appellants’ company and upon the company itself - The SCN is held...

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

SSI Exemption - Brand name - Demand - Limitation - if the brand name is being used on two different products, the debarring clause of small scale exemption notification...

Stock Transfer - merger and amalgamation done under Section 391 and 394 of the Indian Companies Act - In the present case the predecessor Company/transferor Company have...

ITAT affirmed that insurance companies are eligible for exemptions under sections 10(38), 10(15), and 10(34) for profits from sale of shares/securities, interest on...

Tenancy - Petitioner Company did not vacate tenanted premises even after amalgamation - once the company stood dissolved the tenancy would automatically perish - Order...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Key issues regarding invocation of time limitation for raising demand, levy of penalty, exemption from service tax for bundled services related to the game of cricket,...

Collection of duty while availing SSI Exemption - The clerical error, in the consolidated invoices showing break up of excise duty appears to be genuine as the revenue...

EXEMPTIONS TO PRIVATE COMPANIES UNDER COMPANIES ACT 2013 – IMPACT ANALYSIS - Corporate Laws / Banking / SEBI / LLP

Quick Updates: