Recovery of excise duty, penalty, etc., from the petitioner - ...

High Court Grants Interim Protection on Excise Duty Dispute; Special Rate Request Timely After Supreme Court Ruling.

August 2, 2022

Case Laws Central Excise HC

Recovery of excise duty, penalty, etc., from the petitioner - fixation of special rate of excise duty - The petitioner has been able to show a prima facie case for hearing because if the requirement of requesting for fixation of a special rate in respect of value addition to the manufactured goods had arisen only after the final judgment of the Supreme Court of India on 22-4-2020, the period of limitation would stand extended for a period of 90 days from 3-10-2021 and therefore, the application which was submitted on 20-10-2021 by the petitioner was well within the period of limitation. Therefore, the balance of convenience tilts in favour of interim protection to the petitioner. - HC

View Source

← Previous Next →

Recovery of excise duty, penalty, etc., from the petitioner - ...

High Court Grants Interim Protection on Excise Duty Dispute; Special Rate Request Timely After Supreme Court Ruling.

August 2, 2022

Case Laws Central Excise HC

You may also like:

Seeks to prescribe rates of Special Additional Excise Duty for exports of petrol and diesel - Notification

Seeks to increase the effective rate of Special Additional Excise Duty on Petrol and Diesel.

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Levy of Special Excise duty - Air Conditioners and parts - case of the department is that the goods which have been cleared by the appellant are having essential...

Goods manufactured within Special Economic Zone (SEZ) were challenged regarding applicability of Special Additional Excise Duty (SAED) and Additional Duty of Excise...

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

CBIC clarified that under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules 2017, exporters must pay application fee for time extension requests on...

Rate of duty of excise increased from 10% to 12% and 1% to 2%

Fraudulent input tax credit (ITC) - Vacation of interim protection granted to the petitioner - the petitioner is not joining the investigation, rather misusing the...

This notification amends the previous Notification No. 18/2022-Central Excise to exempt Aviation Turbine Fuel (ATF) exported to Bhutan from the Special Additional Excise...

Levy of interest during the period of protection granted by the High Court - Imposition of safeguard duties - imports of Aluminum Foil - Interim order was being passed...

The notification amends the previous Central Excise notification No. 04/2022 to exempt the export of petrol and diesel from the Special Additional Excise Duty when...

The dispute pertained to the excise duty payable on certain goods, with the petitioner and the excise department adopting different classifications. The key issues were...

Rebate claim - effective rate of Central Excise duty was reduced from 10% to 8% - rebate is admissible of duty paid at effective rate of duty on 24-2-2009 i.e. @ 8% - CGOVT

Levy of Countervailing Duty – Once there was no excise duty on such goods produced domestically question of levying additional duty in form of giving such protection...

Quick Updates: