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. ...

Case Laws     Central Excise

September 14, 2022

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. Penalty u/s 272A(2)(g) was levied for not issuing TDS certificates in Form 16A to deductees on time. The issue pertained to the period of limitation for issuing the...

  2. Penalty u/s 112(a) on Chartered Accountant (CA) for issuing false certificate - certificate issued on the basis of unsigned and unaudited documents - penalty confirmed - AT

  3. Penalty u/s.271(1)(b) - no compliance to notice u/s 142(1) - The AO levied the penalty for non-compliance of notice dated 13.06.2016, however, there is no reference of...

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

  5. Penalty u/s 271AAB - Defects in the notice issued u/s 274 - CIT(A) reduced the penalty to 10% applying provisions of Section 271AAB(a) of the Act as against penalty...

  6. Levy of penalty levied u/s 271(1)(c) - The failure of the Assessing Officer to record such satisfaction makes the order levying penalty invalid and bad in law and such...

  7. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - refusal to issue the Discharge Certificate - The Scheme being a piece of reformative legislation,...

  8. Penalty u/s 271(1)(c) - employer issued revised TDS certificate with additional salary u/s 192 - Assessee filed the income tax return based on the old TDS certificate...

  9. Validity of penalty orders u/s 271AAB - penalty notice issued under Section 274 read with Section 271 - penalty where the search has been initiated - levy of penalty sustained - HC

  10. Exemption from Basic Customs Duty - invalid Certificate of Origin - the appellant had produced the rectified certificate of origin, which have been wrongly treated as...

  11. Levy of penalty u/s 114AA of the Customs Act, 1962 - fraudulent obtaining DEPB certificates - the appellant had filed the Shipping Bills in good faith based on the...

  12. 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...

  13. Quantum of levy of penalty - petitioner points out that 100% penalty was imposed although the show cause notice was issued u/s 73 - The High Court held that, it is clear...

  14. Penalty u/s. 272A(2)(c) - non-submission of information as willful default - Addl. CIT initiated penalty proceedings by issuing only one notice but levied penalty for...

  15. The assessee challenged the penalty imposed u/s 271(1)(c) for short credit of sale consideration received from the sale of copyrights and cable rights. The issue...

 

Quick Updates:Latest Updates