100% EOU - Extended period of limitation - the department had ...

Allegation of Fact Suppression Dismissed; Extended Limitation Period Inapplicable Due to Department's Prior Knowledge and Permission.

September 21, 2018

Case Laws Central Excise AT

100% EOU - Extended period of limitation - the department had full knowledge and permission was granted to the appellant for transfer of such items to the quarries - the allegation that the appellant is guilty of suppression of facts with intent to evade payment of duty cannot sustain.

View Source

← Previous Next →

100% EOU - Extended period of limitation - the department had ...

Allegation of Fact Suppression Dismissed; Extended Limitation Period Inapplicable Due to Department's Prior Knowledge and Permission.

September 21, 2018

Case Laws Central Excise AT

You may also like:

Extended period of limitation - Suppression of facts or not - The returns contained all the requisite details as that of the invoice numbers, the amount of invoice, the...

HC determined that invoking extended limitation period under First Proviso to Section 73(1) of Finance Act 1994 was unjustified. Following P&B Pharmaceuticals and...

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...

Failure to produce supporting documents before audit team does not constitute suppression of facts to invoke extended period of limitation u/s 73(1) of Finance Act, 1994....

Extended period of limitation - suppression of facts - The department has no case that the appellants did not furnish details when required for - appellant cannot be...

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...

Extended period of limitation - Suppression of facts or not - The allegation of suppressing the facts from the department does not hold good in the event of periodic...

Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

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...

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...

Extended period of limitation - The very fact that the appellant is contesting the issue of invoking larger period of limitation, that the rendering of service under the...

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of...

The CESTAT held that for invoking the extended period of limitation u/s 11A(4) of the Central Excise Act, there must be a deliberate attempt to evade payment of duty....

Penalty - Suppression of facts or not - Extend period of limitation - Service tax paid on Reverse Charge Mechanism and credit was availed even after issuance of SCN -...

Quick Updates: