Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Manufacture - Gold bars manufactured from the stage of dore bar ...


Authorities Extend Limitation Period: Gold Bars from Dore Bars Classified as Manufactured Goods, No Exemption Applied.

January 12, 2019

Case Laws     Central Excise     AT

Manufacture - Gold bars manufactured from the stage of dore bar - “gold mud” having very low percentage of gold “as any form of gold” - The activity is amounts to manufacture. - Demand confirmed invoking extended period of limitation for the period where no exemption was available.

View Source

 


 

You may also like:

  1. The appellant manufactured 'Gold Dore Bars' having purity less than 95% from gold ore/concentrate and claimed exemption under Notification No. 12/2012-CE as 'Gold Bars'....

  2. Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

  3. Notification No. 11/2021 - Customs is being amended to revise the Agriculture Infrastructure and Development Cess (AIDC) rates on certain goods with effect from...

  4. Re-export the Gold Dore Bars - review petition - The petitioner sought a clarification from the DGFT. We have reproduced the query raised by the petitioner specifically...

  5. Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal found that the appellant had disclosed their CENVAT credit in their...

  6. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

  7. HC held reassessment proceedings initiated u/s 148 were invalid due to statutory limitation u/s 149. The original notice was set aside for lacking mandatory approvals...

  8. Initiation of CIRP - Period of limitation - to be recognized from the date of NPA or Balance Sheet recognizing the debt - An application under Section 7 of the IBC would...

  9. Period of limitation for filing of Application for initiation of CIRP - an application under Section 7 of the IBC would not be barred by limitation, on the ground that...

  10. Initiation of CIRP - Period of limitation - It is clear that on the day of filing the petition U/S 7 of the Code, there was a subsisting liability on the corporate...

  11. Determining the maintainability of a Section 7 application under the Insolvency and Bankruptcy Code (IBC) based on the date of default and the applicability of...

  12. Extended period of limitation - Even if extended period is held to be inapplicable then also the entire demand of Service tax will not be completely time barred - AT

  13. CENVAT Credit - when the adjudicating authorities are having a divergent view, it is found that the extended period of limitation is not invokable in the facts and...

  14. Smuggling of the gold bars - bona fide baggage - The Tribunal found that the appellant knowingly avoided declaring the gold bars upon arrival, thus violating customs...

  15. The appeal challenged the admittance of a Section 95 application filed by the Financial Creditor, contending it was time-barred. The key issue was whether a letter dated...

 

Quick Updates:Latest Updates