Remission of duty - What is provided under Chapter 18 of the C.B. ...

Case Laws Central Excise

August 25, 2017

Remission of duty - What is provided under Chapter 18 of the C.B.E. & C.’s Central Excise Manual cannot be said to be procedural condition of technical nature. It is substantive condition, and therefore, non-observance of the same is not condonable and is likely to facilitate the commission of fraud and administrative inconvenience - HC

View Source

← Previous Next →

Remission of duty - What is provided under Chapter 18 of the C.B. ...

Case Laws Central Excise

August 25, 2017

You may also like:

Provisions contained in Rule 8 does not absolve the assessee from substantial conditions of payment of duty of claim of rebate of duty under Rule 18 of Central Excise...

Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

This notification amends the previous Notification No. 18/2022-Central Excise to reduce the Special Additional Excise Duty on production of Petroleum Crude to nil per...

Remission of duty - Rejection of petitioner’s application for remission of excise duty - export goods that got destroyed in fire at the Container Warehousing Corporation...

Remission of duty under Rule 21 of the Central Excise Rules, 2002 - In case of breakage/destruction of final product, remission can be claimed under Rule 21 of Central...

Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

This notification amends the previous Notification No. 18/2022-Central Excise to exempt Aviation Turbine Fuel (ATF) exported to Bhutan from the Special Additional Excise...

The Ministry of Finance, u/s 5A of the Central Excise Act, 1944, has issued Notification No. 16/2024-Central Excise on 14th June, 2024, amending No. 18/2022-Central...

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Notification No. 30/2004-CE exempts filament yarn procured from outside and subjected to any process by a manufacturer without facilities for manufacturing filament...

Imposition of ADD - determination of individual dumping margin - The Appellant wanted individual dumping margin but that was not accepted and the levy of duty as...

Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

Export of services - Procedural lapse in submitting the proof of documents - Non-fulfilment of conditions prescribed in the N/N. 18/2009-ST - After hearing both sides,...

Valuation - benefit of cum-duty - The abatement of duties and tax to qualify the ‘normal price’ in the Central Excise Act, 1944, as well as in the rules framed for...

Quick Updates: