Remission of central excise duty on semi-finished goods ...

Commissioner Exceeded Jurisdiction on Tribunal Remand; Grants Remission for Excise Duty on Fire-Destroyed Goods.

August 23, 2022

Case Laws Central Excise AT

Remission of central excise duty on semi-finished goods destroyed in the fire accident - The Commissioner clearly exceeded his jurisdiction in deciding this issue by going beyond the terms of the remand order passed by the Tribunal as all that was required to be determined by the Commissioner on remand was to verify whether the element of excise duty involved in the goods destroyed by the fire accident was paid by insurance company or not. This issue has now been decided in favour of the appellant by the Commissioner. - Benefit of remission allowed - AT

View Source

← Previous Next →

Remission of central excise duty on semi-finished goods ...

Commissioner Exceeded Jurisdiction on Tribunal Remand; Grants Remission for Excise Duty on Fire-Destroyed Goods.

August 23, 2022

Case Laws Central Excise AT

You may also like:

Appellate Tribunal set aside orders denying remission of excise duty on indigenous goods and customs duty on imported goods destroyed in factory fire. Tribunal found no...

Remission of duty - Rejection of petitioner’s application for remission of excise duty - export goods that got destroyed in fire at the Container Warehousing Corporation...

Seeking Permission to abandon the goods and remission of duty - The case involved the misdeclaration of goods where the appellant received Stone Chips instead of...

Scope of the order pursuant to remand back of the matter - Refund of Excess Duty paid - The Ld. Commissioner (Appeals) has travelled beyond the remand order passed by...

Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

Territorial jurisdiction to Grant Refund - The Appellate Tribunal found that the factory of the appellant was situated in Ghaziabad, thus the territorial jurisdiction...

Excise duty remission granted for goods destroyed by unavoidable fire accident as per Rule 21 of Central Excise Rules, 2002. Reversal of CENVAT credit on inputs used in...

Tribunal as well as two Commissioners of Excise department exceeded the jurisdiction and committed an error in making observations against the High Court and the Supreme...

Remission of duty - After destruction, Revenue issued SCN that remission was granted erroneously - The goods consequently were not available for removal from the factory...

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

Remission of duty - Goods destroyed in fire - such semi finished goods are also entitled to the remission of duty but even if the Commissioners' stand is accepted,...

The assessing officer (AO) exceeded jurisdiction by reclassifying income as fees for technical services (FTS) instead of royalty, contrary to the limited remand order...

Remission of duty under Rule 21 of the Central Excise Rules, 2002 - In case of breakage/destruction of final product, remission can be claimed under Rule 21 of Central...

Jurisdiction - competency of the Additional Commissioner to adjudicate and finalize the assessment - CESTAT held that, the Commissioner (Appeals) has also considered...

Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the...

Quick Updates: