Amount paid on direction of Department - they have not paid any ...

Payment Excluded Interest, Failing Conditions of Section 11A(2B); Not Recognized Under Central Excise Regulations.

February 4, 2019

Case Laws Central Excise AT

Amount paid on direction of Department - they have not paid any interest on the amount paid - Therefore, all conditions of Section 11A(2B) have not been fulfilled and therefore, the payment cannot be said to be payment u/s 11A(2B).

View Source

← Previous Next →

Amount paid on direction of Department - they have not paid any ...

Payment Excluded Interest, Failing Conditions of Section 11A(2B); Not Recognized Under Central Excise Regulations.

February 4, 2019

Case Laws Central Excise AT

You may also like:

Deduction u/s 80 IB - Central Excise Duty refund & interest subsidy - held as Capital receipt - AT

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...

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

Excise duty & Sales Tax to be excluded from turnover for computing deduction u/s 80HHE - AT

Price variation clause - applicability of period of limitation on demand of Interest under central excise - AT

The Central Government rescinded Notification No. 10/2022-Central Excise and Notification No. 11/2022-Central Excise, both dated 30th June 2022, pertaining to the...

The Ministry of Finance, u/s 5A of the Central Excise Act, 1944, has issued Notification No. 16/2024-Central Excise on 14th June, 2024, amending No. 18/2022-Central...

Disallowance of payment u/s 43B - Explanation 3C only prohibits an assessee for recognizing the actual payment of interest by converting its interest into loan or...

The High Court addressed the issue of refunding rebate amount with interest u/s 11BB of the Central Excise Act, 1944 and the applicability of Section 142(3) of the CGST...

Interest paid on late payment of TDS - allowable deduction u/s 37(1) or not? - Interest on delayed payment of TDS cannot be allowed as deduction. - The interest...

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...

Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

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...

Delayed payment of duty - Rule 8(3) of central excise rules, 2002 - Appellant is liable for payment of interest on the delayed payment for the disputed period as...

Quick Updates: