Levy to Excise Duty - Ready Mix Concrete (RMC) - Extended period ...

Extended Limitation Period Inapplicable: Concrete Mix Not Subject to Excise Duty; Department Aware of Compliance Activities.

December 6, 2021

Case Laws Central Excise AT

Levy to Excise Duty - Ready Mix Concrete (RMC) - Extended period of limitation - in the facts and circumstances, it is concluded that what has been manufactured and supplied by the appellant is ‘concrete mix’, which is not dutiable - the appellant has taken registration for service tax, paying service tax and making compliances for the said activity under dispute, the facts were in the knowledge of the Department and as such extended period of limitation is not invokable. - AT

View Source

← Previous Next →

Levy to Excise Duty - Ready Mix Concrete (RMC) - Extended period ...

Extended Limitation Period Inapplicable: Concrete Mix Not Subject to Excise Duty; Department Aware of Compliance Activities.

December 6, 2021

Case Laws Central Excise AT

You may also like:

This is a case regarding levy of Central Excise Duty on Ready Mix Concrete (RMC) manufactured at construction sites by the appellant. The key points are: The appellant...

Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

Notification No. 30/2004-CE exempts filament yarn procured from outside and subjected to any process by a manufacturer without facilities for manufacturing filament...

Area based exemption - Ready Mix Concrete - it is clear that the assessee’s product i.e. Ready Mix Concrete (RMC) is not eligible for exemption - However, there is...

Extended period of limitation - Even if extended period is held to be inapplicable then also the entire demand of Service tax will not be completely time barred - AT

Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

Extended period of limitation - Undervaluation of goods - non-inclusion of the VAT amount - In view of the fact that, CBEC (Board) has accepted the decision of High...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Extended period of Limitation - The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation...

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

Refund claim for amount deposited in PLA, whether duty or not, subject to time limitation u/s 11B of Central Excise Act, 1944. Held that Apex court in Modipon Ltd. case...

Non-payment of Central Excise Duty - manufacture of Ready Mix Concrete (RMC) at construction site OR other places - no evidence was produced that the ready mix concrete...

The Department by entertaining a view that assessee manufactured only “Ready Mix Concrete” and not “Concrete Mix” proceeded to demand central excise duty - if the...

Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

Quick Updates: