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 April 2019 Year 2019 This

Demand u/s 11D - collection in the name of tax / duty - there ...


Appellant's Price Hike Due to Excise Duty Revision Not Deposited, Triggering Section 11D Demand for Tax Collection.

April 1, 2019

Case Laws     Central Excise     AT

Demand u/s 11D - collection in the name of tax / duty - there was a request by the appellant for increase in the price due to revision of excise duty, but the same cannot be construed that the enhanced price represents excise duty and the same has been collected from the government agencies and not deposited with the Govt. Section 11D

View Source

 


 

You may also like:

  1. Interpretation of Section 11D of the Central Excise Act, 1944, regarding the recovery of amounts collected as excise duty but not deposited with the government. The key...

  2. Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the...

  3. Refund of Excise duty paid under protest - it was obligatory on the part of Central Excise Officer to have issued a notice to the appellant for payment of the short paid...

  4. Closure of their factory due to disconnection of power supply - demand of central excise duty - power connection of the appellant unit was never restored during the...

  5. The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

  6. Levy of Central Excise duty - intermediate goods used in the manufacture of exempt final goods - the duty liability would fall on the manufacturer who is a job worker in...

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

  8. Valuation - adjustment of excess excise duty paid against the short payment - during the relevant period the Appellant had paid the correct duty arrived at in terms of...

  9. 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...

  10. Construction of Residential Complex Service - for the entire period from 31 July, 2010 to 31 March, 2015, appellant never paid due service tax on due date - the...

  11. Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

  12. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

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

  14. Interest on demands made by the appellant during investigation - any deposits made if have not been confirmed as duty the time bar of Section 11B of Central Excise Act...

  15. Duty evasion - Whether or not the appellant collected in the name of excise duty any amount from their buyers which they failed to deposit to the Government - appellant...

 

Quick Updates:Latest Updates