Penalty on authorized signatory cannot be imposed under Rule 26 ...

Case Laws Central Excise

December 5, 2017

Penalty on authorized signatory cannot be imposed under Rule 26 on the ground that the goods were not removed outside the factory premises in clandestine manner and also for non maintenance of proper records, the main appellants have already been penalized under Rule 25 - AT

View Source

← Previous Next →

Penalty on authorized signatory cannot be imposed under Rule 26 ...

Case Laws Central Excise

December 5, 2017

You may also like:

Penalty u/r 25 of CER - storage of goods outside factory premises - imposition of penalty on the sole ground of non-observing of procedural requirement of Rule 4(4)...

Dishonor of Cheque - drawer of the cheque versus authorised signatory - One can easily visualise the object of Section 138 of the Negotiable Instruments Act, 1881, will...

Dishonor of Cheque - vicarious liability of authorized signatory - There is no denial that stop payment was made. A plea has also been taken that Gurucharan Singh, who...

Cenvat credit - electricity used outside the factory of production as well as in respect of peripheral area in the factory - demand on the ground that the appellant is...

Valuation - To remove the anomaly, a level play mechanism has been adopted to levy tax on the inter-state purchases or the goods purchased from outside the territory of...

Denial of CENVAT Credit - facts itself leads the bona fide of the assessee and strengthens their stand that the storing of modvatable goods outside the factory gate was...

Dishonour of Cheque - “drawer" of the cheque - signatory of the cheque, authorized by the "Company" Thus, the signatory of the cheque, authorized by the "Company", is...

Dishonor of Cheque u/s 138 - dishonor due to change in authorized signatories - authorised signatory liable to be prosecuted along with the company even after resignation. - SC

Levy of GST - cross border purchase and sale of goods - goods procured from vendor located outside India in a context where the goods so purchased are not brought into...

Penalty u/s 114(i) on CHA - filing shipping bills in respect of prohibited goods - separate penalties on partners or authorised signatories are not warranted, when...

Applicant eligible to avail Input Tax Credit (ITC) on capital goods like wires/cables, electrical equipment used for transmission of electricity from power station to...

The case involved a challenge to the imposition of penalties and confiscation of goods under the Customs Act, 1962. The Appellate Tribunal found that the penalties...

Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

Clandestine Removal of Goods – there was no reliable evidence of the actual customer/recipient of the clandestinely removed goods with their confirmation of...

Benefit of Notification No.108/95-CE dt. 28.8.1995 - Demand can be confirmed only based on a specific finding that the goods were removed outside the project and not...

Quick Updates: