Area Bases Exemption - fixation of special rate representing the ...

Case Laws Central Excise

May 23, 2022

Area Bases Exemption - fixation of special rate representing the actual value addition - Recovery of refund / reversal of credit received by the petitioner as per the interim order - Later Hon'ble SC has upheld the validity of withdrawal of area based exemption - the Principal Commissioner, the Respondent No. 2 herein directed to decide the applications of the Petitioner on its own merit as regards the claim for fixation of the special rate to actual value addition to the manufactured goods of the given financial years - HC

View Source

← Previous Next →

Area Bases Exemption - fixation of special rate representing the ...

Case Laws Central Excise

May 23, 2022

You may also like:

Area based exemption in Jammu and Kashmir - application for fixation of special rate of value addition - If for 2013-14 the appellant opt for Notification 1/2010-CE...

Area Based Exemption - The appellant, engaged in the manufacture of pharmaceutical products in Sikkim, applied for a special rate of value addition at 73.5% for FY...

Valuation by DVO - addition based on estimated cost disregarding actual cost as per books - applicability of section 142A before amendment - non-rejection of books - AO...

Refund of excise duty payable on value addition - Area based exemption - Effect of the notification which was quashed by the high court - It is observed that the...

Area Based Exemption - Determination of value addition - validity of notification of June 10, 2008 sustained by the Apex Court - The Department is now estopped from...

The Central Government de-notifies an area of 17.6264 hectares from the sector-specific Special Economic Zone for Apparel Sector at Ahmedabad, Gujarat, thereby reducing...

Area based exemption - if the unit is one and the same as contended by the Revenue, the products which are otherwise eligible for exemption under the said notification...

Addition to assessee's income by enhancing closing stock value made by Assessing Officer (AO) u/s 143(3) was based solely on statement recorded during survey without any...

Construction services for residential units less than 60 square meters attract 12% GST rate, reduced to 8% effective rate after deducting one-third value on account of...

Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

This circular clarifies the scope of regularization on an "as is" or "as is, where is" basis mentioned in previous GST circulars issued based on GST Council...

Area based exemption - benefits under the Northeast Industrial Policy - As the Notification dated 27.03.2008 provides for a legal right to the assessee to claim for a...

Capital gain computation - addition u/s 50C - DVO has done the valuation in a very arbitrary manner. He has preferred rates of nearby plots despite noting himself an...

SSI Exemption - Deemed export - Value based exemption - Value of "Deemed Exports" is to be included in the calculation of aggregate value of clearances for extending the...

Addition u/s 68 cannot be made solely based on sworn statement recorded u/s 132(4) without corroborative materials. Onus lies on the Department to collect cogent...

Quick Updates: