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 2022 Year 2022 This

Valuation - intent to evade payment of duty - The Tribunal has ...

Case Laws     Central Excise

April 16, 2022

Valuation - intent to evade payment of duty - The Tribunal has furnished adequate reasons to justify the perception that the appellant herein had intended to evade payment of duty. The initial order had merely waived the penalty without indicating any reason. Since appropriate reasons relevant to the issue have been indicated in the order impugned upon due considerations being taken into account, the order in appeal does not call for any interference. - HC

View Source

 


 

You may also like:

  1. Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in misclassifying goods from a specific country...

  2. 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...

  3. 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...

  4. 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....

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

  6. The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of...

  7. Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is...

  8. Levy of penalty u/s 78 - The CESTAT held that, No evidence of positive act of suppression to evade payment of duty. Extended period cannot be invoked without evidence of...

  9. Reversal of CENVAT Credit - Banking and other Financial Services - once there is an excess payment, malafide intention that too of tax evasion cannot be alleged qua the...

  10. Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

  11. Extended period of limitation - the reason of fraud or collusion or suppression of facts, etc., “with intent to evade payment of service tax” is a necessary ingredient....

  12. Levy of Penalty u/s 78 of FA - There are no positive evidence has been brought on record in the entire proceedings that non-payment of tax was attributable to reasons to...

  13. Adjudication of show cause notice (SCN) after several year - The tribunal noted the history of duty exemption, litigation, and subsequent duty imposition on resin...

  14. Valuation - enhancement of freight component for recovery of additional duty - It is clear from the records that the adjudicating authority had arrived at a mathematical...

  15. SSI exemption - the duty evasion is pre-planned, to evade duty by using others brand was planned by the appellant assessee. It is corollary that during the same period...

 

Quick Updates:Latest Updates