Area based exemption - proof of filing of declaration - The ...

Postal Receipt Date Insufficient to Prove Declaration Content for Central Excise Exemption Filing.

January 1, 2019

Case Laws Central Excise HC

Area based exemption - proof of filing of declaration - The Postal Receipt may be relevant to assume that a letter was sent on 13.04.2005, but it falls short to prove the contents of the letter. The appellant has thus failed to discharge the initial onus cast on it.

View Source

← Previous Next →

Area based exemption - proof of filing of declaration - The ...

Postal Receipt Date Insufficient to Prove Declaration Content for Central Excise Exemption Filing.

January 1, 2019

Case Laws Central Excise HC

You may also like:

Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

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

The circular issued by the Central Board of Excise and Customs on January 1, 2013, instructs department officers to initiate recovery proceedings on confirmed demands...

The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the...

Whether the petitioner could have filed a declaration under SVLDR Scheme under the category of ‘arrears’ on the basis of the liability determined by the respondent no.2...

Petitioner’s declaration under the scheme (SVLDRS) was rejected on the ground that petitioner had filed the declaration after initiation of enquiry - - The respondent No....

Claiming area based exemption after availing full duty exemption under SSI exemption - the filing of this declaration cannot be said to be a pure procedural or technical...

Exemption from wealth-tax in respect of assets specified in declaration - THE INCOME DECLARATION SCHEME, 2016

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...

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...

Appellant filed refund claim which was initially rejected by original authority on grounds of ineligibility for exemption notification. Commissioner (Appeals) remanded...

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

Appeal before the Tribunal - Under Customs Act or Central Excise Act - Scope of the order passed by proper officer - demand in respect of import of goods at concessional...

Rebate claim - Cenvat credit reversed on depreciated value of imported capital goods (machinery parts) at the time of their export - Since the imported goods are not...

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...

Quick Updates: