Abatement of duty - closure of the production activity at the ...

Duty Abatement Justified: No Evidence of Machine Operation During 15-Day Closure Despite Documentation Issues by Central Excise.

May 19, 2021

Case Laws Central Excise HC

Abatement of duty - closure of the production activity at the unit was not for a continuous period exceeding 15 days - In absence of any allegations by the department and any material on record suggesting that despite sealing the assessee operated the machine, it would not be permissible to withhold the abatement of duty only on the ground that the Superintendent of Central Excise did not draw proper proceedings and did not elaborately record that the sealing was done in such a manner that the machine could not be operated. - HC

View Source

← Previous Next →

Abatement of duty - closure of the production activity at the ...

Duty Abatement Justified: No Evidence of Machine Operation During 15-Day Closure Despite Documentation Issues by Central Excise.

May 19, 2021

Case Laws Central Excise HC

You may also like:

Eligibility for Abatement of duty - Notified Goods - Compounded levy scheme - The revenue has demanded duty for days for which the machine was not in operation - In the...

Appellant eligible for abatement without prior payment of duty for period when machine under closure. As per Rule 10 of Pan Masala Packaging Machine Rules, 2008, and...

Abatement of duty - Rule 10 of the Pan Masala Packing Machines - the purpose of intimation has been achieved as the sealing of the machines in the manner prescribed was...

Production capacity based duty - Abetment of Duty – no production for a period of 36 day - Pan Masala Packing Machine (Capacity determination and collection of duty)...

Abatement of duty in case of non-production of goods - Rule 10 of Pan Masala Packing Machines Rules - an assessee is entitled to abatement provided there has been no...

NCLAT addressed the computation of limitation periods for filing appeals under IBC. The tribunal held that while the 30-day limitation period under Section 61 can be...

Abatement under Rule 10 of Pan Masala Packing Machines - Closure of machines - Revenue's case that the appellants should have paid the duty for the subsequent month...

Condonation of delay of 17 days in filing of appeal - last two days being public holidays - Power of Jurisdiction of NCLAT to condone delay - Applicability of provisions...

CESTAT rejected the appeal regarding classification of Add-on Cards, affirming their classification under Chapter Heading 8473 of Central Excise Tariff Act, 1985,...

Denial of benefit of Notification No. 12/03-ST - it can be seen that as against the abatement of 67% available under Notification No. 15/04-ST and 01/06-ST - the...

Benefit of exemption from customs duty - Uninterrupted Power Supply - The applicant has wrongly interpreted the notification by stating that UPS proposed to be imported...

Benefit of abatement - N/N.15/2004- ST - Value of purchased material - Notification No. 15/2004-ST or for that matter 01/2006-ST, does not require proof of purchase of...

Benefit of abatement under Rule 10 of Chewing Tobacco and Un-manufactured Tobacco Packing Machine (Determination of Capacity and Collection of Duty) Rules, 2010 -...

CIRP - Liability to pay transfer fee of 10% of the prevailing market value of the Kharagpur land - The court determines the validity of notices issued by the respondents...

Demand of differential duty - In a number of other invoices though the pre-printed rate of duty is mentioned as 18%, but the same has been cancelled and modified as 15%...

Quick Updates: