Non-payment of duty - In this case is simply failure to ...

Case Laws Central Excise

January 21, 2013

Non-payment of duty - In this case is simply failure to discharge fortnightly duty liability by due date on two occasions and this non-payment had been disclosed in the RT-12/ER-1 returns. Thus, penalty on the respondent under Rule 25 or Section 11AC would not be attracted. - AT

View Source

← Previous Next →

Non-payment of duty - In this case is simply failure to ...

Case Laws Central Excise

January 21, 2013

You may also like:

Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

Liability for payment of customs duty on sale of excess liquor from the duty-free shop

Merchant exporter - Failure to export the goods - goods procured against CT1 certificate - appellant discharged the duty liability - Interest liability - the appellant...

Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties...

Waiver of pre deposit - Manufacturing activity or not - The appellant cannot choose to discharge excise duty liability in some cases and not discharge duty liability in...

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....

Whether excess paid duty can be adjusted against the short paid duty, essentially when the assessment is provisional - Held Yes - since after adjusting the duty...

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

Liability for Penalty & Interest – payment of duty/differential duty, whether before or after the show cause notice is issued cannot alter the liability for payment -...

Default in the payment of Central Excise Duty - Undisputedly appellants have discharged the duty as demanded in the show cause notice and confirmed against them for the...

Initiation of CIRP - Insurance Company has made payment to the Operational Creditor of its claim - third party liability - Liability of Corporate debtor to discharge its...

Duty liability of Job worker - notwithstanding the fact that the process fabrics are not included in Notification 214/86, the job-worker is not liable to discharge...

It is a situation wherein an exporter discharges the export duty based upon the Fe-content which is noticed as more than 62%, applies for a refund claim of the export...

TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of...

The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

Quick Updates: