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 September 2022 Year 2022 This

Area Based Exemption - North-East region - Merely because no ...


Court Denies Exemption Claims for North-East Region Due to Non-Compliance with Notification No. 33/99-C.E Requirements.

September 12, 2022

Case Laws     Central Excise     HC

Area Based Exemption - North-East region - Merely because no limitation is prescribed and/or applicable cannot be a ground to consider their claims for exemption when they satisfy the prescriptions under the said notification. The assessee has failed to furnish adequate evidences in support of their claims that they had complied with the prescriptions under Notification No. 33/99-C.E - HC

View Source

 


 

You may also like:

  1. Cabinet approves North-East Industrial Development Scheme (NEIDS) 2017

  2. Revoking the area based exemption - North Eastern India region - Jarda scented tobacco/pan masala containing tobacco - The impugned Notification No. 11/2007-CE is hit by...

  3. The case involved the Appellate Tribunal addressing issues regarding the scope of Show Cause Notice (SCN) and compliance with Customs notifications. The Tribunal held...

  4. Revision u/s 263 - as per CIT AO had wrongly allowed the assessee exemption of capital gains claimed u/s 54B - Tribunal found that neither any inquiry was made by the AO...

  5. The appellant claimed refund of Service Tax based on actuals and documents as per Notification 41/2012, but the claim was rejected for non-compliance with...

  6. Court directs competent customs authority to consider petitioners' claim for waiver of export obligation and duty-saved amount for import of bamboo processing machines...

  7. Exemption u/s 80-IC - transport and other subsidies granted by the Government to the assessee for promoting economic growth in the North East Region has direct nexus of...

  8. National Financial Reporting Authority Amendment Rules, 2022 - Punishment in case of non-compliance - Notification

  9. Notification 188/93-Cus extended exemption to 100% EOUs for import of specified goods, including raw materials, for use in integrated aquaculture farms and export of...

  10. The Bombay High Court addressed non-compliance with Rule 28 of the NCLT Rules, 2016 regarding timely registration and disposal of applications u/s 94 and 95 of the...

  11. The importer imported consignments of "Ground Colemanite (B2O3 40%) Natural Boron Ore" and claimed exemption from basic customs duty under relevant notifications. The...

  12. The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro...

  13. Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption...

  14. The assessee university's application for registration u/s 10(23C)(vi) was rejected due to non-submission of audited accounts and failure to provide necessary...

  15. Non-compliance with the orders of High Court - direction to extend the AAD as mentioned in Notification No. 39/2018 Custom (ADD) - nothing prevented the respondents from...

 

Quick Updates:Latest Updates