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

Levy of penalty - Invalid certificate issued by the W.B. ...


High Court Rules Against Tribunal's Decision to Remove Penalty for Invalid Yarn Certificates by W.B. Handloom Authority.

September 14, 2022

Case Laws     Central Excise     HC

Levy of penalty - Invalid certificate issued by the W.B. Handloom & Powerloom Development - The adjudicating authority held that the certificates declaring that the yarn is going to be used only on handlooms as issued by the respondent and the other apex society are not based on factual verification but only based upon the certificate issued by the spinning mill concerned. - Tribunal is not justified in deleting the penalty - HC

View Source

 


 

You may also like:

  1. Denial of exemption claim - there was no specific certificate certifying that the yarn received would be supplied to handloom units, the fact remains that merely from...

  2. Benefits of exemption - The Hank Yarn of others types of Yarns like Silk for Handloom Kancheepuram and Banarasi Silk Sarees, Khadi Slik, Linen fabric are also used by...

  3. The ITAT Mumbai considered a case involving a penalty u/s 271(1)(c) for concealment of income or furnishing inaccurate particulars of income. The Tribunal found the...

  4. The case involved a challenge to the imposition of penalties and confiscation of goods under the Customs Act, 1962. The Appellate Tribunal found that the penalties...

  5. The Appellate Tribunal found that the penalty was initiated u/s. 271DA instead of u/s. 271D, which led to confusion and violated the assessee's right to a fair hearing....

  6. Rectification application u/s 254 - Tribunal not followed the decision on the identical facts by the Coordinate Bench which is confirmed by this Court - The Court...

  7. Auction of assets by the Bank - sale certificate issued with encumbrances - The petitioner Bank filed the present writ petition seeking a direction against the...

  8. Penalty proceedings u/s 270A - Applicable rate of penalty - The Appellate Tribunal noted that while the penalty notice cited under-reporting of income, the AO imposed...

  9. Benefit of Nil Rate of duty - MS Pipes - Notification No.6/2002 - The Tribunal observed that the appellant failed to produce certificates from the District Collector for...

  10. Power of Tribunal when it disagree with earlier decision of Tribunal - there are only two methods to disagree is either the decision is per in-curium or the decision is...

  11. Section 271(1)(c) penalty was held invalid due to improper issuance of notice, as no proceedings were pending when the notice was issued on 19.12.2019. Section 271A...

  12. Penalty u/s 271D or 271E - Penalty u/s.271D or 271E of the Act is concerned, those are independent proceedings and having nothing to do with assessment proceedings or...

  13. Supply of Yarn to Handloom Societies - No end use condition can be self introduced in the notification - the fact of actual use of the yarn will not effect the...

  14. The case involved a dispute over short collection of TDS due to lower TDS certificates with different TANs issued by deductees. The Central Processing Centre (CPC)...

  15. The Appellate Tribunal examined the validity of penalty proceedings u/s 270A due to the failure to specify relevant clauses. It was held that the penalty proceedings...

 

Quick Updates:Latest Updates