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 March 2021 Year 2021 This

Levy of penalty u/s 11AC of the Central Excise Act, 1944 - The ...


Penalty u/s 11AC of Central Excise Act Removed as Appellant Shows No Intent to Evade Duty.

March 11, 2021

Case Laws     Central Excise     AT

Levy of penalty u/s 11AC of the Central Excise Act, 1944 - The appellant was all along filing statutory returns and being pointed out, they paid the duty and interest without disputing the same. There was no intention on their part to evade payment of duty - Penalty deleted - AT

View Source

 


 

You may also like:

  1. Mandatory penalty u/s 11AC - if there is no intent to evade payment of duty, no penalty u/s 11AC - HC

  2. Levy of equal amount of penalty imposed under the provisions of Rule 25(1)(d) of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 -...

  3. Levy of penalty u/s 11AC of Central Excise Act, 1944 - duty liability from January 2009 onwards was being discharged on lower values by applying appropriate rate of duty...

  4. Levy of penalty u/s 11AC - Wrongful availment of CENVAT Credit - Even though the extended period was not invokable in the facts of the present case. The appellant have...

  5. Central excise duty exemption notification dated 01.03.2002 was denied, leading to recovery of duty, interest, and penalty. The extended period of limitation was invoked....

  6. Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing...

  7. Refund of CENVAT credit of CVD and SAD paid by them - appellant has paid the duties only after issuing SCN - there is no allegation of any fraud, collusion or...

  8. Liability to pay fine and penalty - The Punjab & Haryana High Court allowed the appeal, quashing the impugned order. The Court emphasized the necessity of proving mens...

  9. The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential...

  10. Classification of imported goods - LC PUFA Mix Oil with Sofinol (edible grade) - whether to be classified under CTH 15079010 or CTH 15179090 - importer misclassified...

  11. Excise duty leviable on copper anode moulds used for captive consumption despite marketability issue. Cost of moulds subsumed in copper anode cost, double taxation...

  12. Jurisdiction of Tribunal - Penalty u/s 11AC - once the provisions of Section 11AC stands attracted and the authority recorded a clear finding that there is an intention...

  13. Appellant filed bill of entry correctly declaring imported goods as Composite Long Rod Insulators on 9-2-2017. Issue involved interpretation of 'composite' and 'polymer'...

  14. The Appellate Tribunal held that the extended period of limitation for demand of duty could not be invoked as there was no suppression of facts or intent to evade...

  15. Penalty order - Part-B of the e-way bill was not filled up - intent to evade tax - The High court, referencing a previous judgment, ruled that such technical errors, in...

 

Quick Updates:Latest Updates