The allegations of the Department about suppression of facts on ...

Appellant's Fact Suppression Allegations Unfounded; Discrepancy Due to Wrong Excise Code, Not Intentional Concealment.

December 1, 2018

Case Laws Service Tax AT

The allegations of the Department about suppression of facts on part of the appellant with the mention that the mistake came to the notice only at the time of Audit is not sustainable specially in a case where the duty has been paid, however, to a wrong Excise Code.

View Source

← Previous Next →

The allegations of the Department about suppression of facts on ...

Appellant's Fact Suppression Allegations Unfounded; Discrepancy Due to Wrong Excise Code, Not Intentional Concealment.

December 1, 2018

Case Laws Service Tax AT

You may also like:

Central excise duty exemption notification dated 01.03.2002 was denied, leading to recovery of duty, interest, and penalty. The extended period of limitation was invoked....

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...

Refusal for Renewal of Customs Broker’s Licence - The Tribunal noted serious allegations against the appellant, including the suppression of facts regarding the original...

CESTAT NEW DELHI held that the appellant mis-declared quantity and quality, overvalued goods, and failed to comply with Advance Authorization requirements. Allegations...

Sale of mortgaged property for recovery of excise dues - Excise dues are not dues which arise out of land or building. Such liabilities could be in the form of property...

Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...

Appellant, a proprietary firm, was levied penalty for involvement in illegality by not receiving goods and receiving invoices only with intention to avail CENVAT credit...

100% EOU - Demand of customs duty on goods that were imported but remained undelivered, by rejecting the request of the appellant for remission of the duty - Nothing was...

Extended period of limitation - Allegation of suppression of facts - The Appellant could be holding bonafide belief that they are eligible to utilize Cenvat credit for...

Refund of CENVAT credit of CVD and SAD paid by them - appellant has paid the duties only after issuing SCN - there is no allegation of any fraud, collusion or...

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...

Interest on the delayed refund of deposit - Mere mention of a wrong provision in the letter submitted by the appellant will not work to the prejudice of the appellant if...

Extended period of limitation - The Appellant is duly registered with the Department and there is no allegation in the impugned order of non-submission of any periodical...

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...

CENVAT Credit - Rule 9(1)(bb) - duty paying invoices - it is clear that the department has accepted that there is no suppression of facts. To establish suppression of...

Quick Updates: