Closure of proceedings on the ground that appellant has waived ...

Appellant's Waiver Deemed Invalid After Paying Demand Under Protest; Allegation of Non-Receipt of Inputs Disputed.

February 1, 2020

Case Laws Central Excise AT

Closure of proceedings on the ground that appellant has waived their right to a written show cause notice - appellant deposited the demand with interest and penalty under protest to buy peace - in view of the non acceptance of the allegation of the DGCEI by the appellant, as to non receipt of the inputs in question, we hold that the purported waiver is bad and illegal and is not enforceable against the appellant.

View Source

← Previous Next →

Closure of proceedings on the ground that appellant has waived ...

Appellant's Waiver Deemed Invalid After Paying Demand Under Protest; Allegation of Non-Receipt of Inputs Disputed.

February 1, 2020

Case Laws Central Excise AT

You may also like:

The CESTAT Allahabad Appellate Tribunal ruled in a case involving the demand of service tax for services rendered by a non-resident from a country outside India related...

Applicability: The waiver provisions u/s 128A apply to cases involving tax demands u/s 73 for financial years 2017-18, 2018-19, and 2019-20, and cases involving...

Appellants availed CENVAT credit on inputs allegedly received from ship breakers without proper documentation. Revenue alleged non-receipt of inputs based on statements....

CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Refund of Customs Duty - duty paid under protest - The appellant themselves has lodged a protest during the pendency of the appeal which is also taken on record - No...

Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs...

The ITAT decision addressed rectification of intimation u/s 154, relating to denial of claim u/s 10(23C)(iiiad) due to non-filing of Form 10BB. The appellant's income...

Refund claim - payments made under protest - Time Limitation - the Appellant had challenged the levy of duty and therefore, any payments made are deemed to be made under...

Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment...

Waiver of capital loan under OTS is not taxable as revenue receipt u/s 28

Levy of interest u/s 28AA - short paid duty amount was paid without demur or protest and in time, on issuance of SCN - Tribunal set aside the demand for interest,...

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...

Refund of Service Tax - amount was paid under protest or not - The fact that the appellant claimed refund itself shows that the remittance which was subsequently claimed...

Quick Updates: