Levy of Equivalent penalty u/s 11AC - In the case where the ...

Case Laws Central Excise

November 23, 2022

Levy of Equivalent penalty u/s 11AC - In the case where the appellant has paid the entire amount of duty due along with the interest thereon, the central excise officer could not have proceeded to any notice in respect of the payment so made demanding the duty so paid. - No penalty - AT

View Source

← Previous Next →

Levy of Equivalent penalty u/s 11AC - In the case where the ...

Case Laws Central Excise

November 23, 2022

You may also like:

Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty...

Levy of penalty - mandatory penalty u/s 11AC - where demand beyond the normal period of limitation has been dropped there is no case for levy of penalty u/s 11AC - AT

SVLDR Scheme - meaning of expression ‘tax dues’ occurring in Section 124 (2) of the FA - The tax dues in the present case referred to not just the duty amount, but duty...

Levy of penalty u/s 11AC - Wrongful availment of CENVAT Credit - Even though the extended period was not invokable in the facts of the present case. The appellant have...

Jurisdiction of Tribunal - Penalty u/s 11AC - once the provisions of Section 11AC stands attracted and the authority recorded a clear finding that there is an intention...

Jurisdiction of Tribunal - Reduction of penalty - Penalty u/s 11AC - In a case where penalty is leviable under section 11AC on fulfilment of the conditions as...

Imposition of penalty equivalent to duty and interest u/s 114A of Customs Act - The expression used is 'or' which is disjunctive between duty or interest and further use...

Levy of equal amount of penalty imposed under the provisions of Rule 25(1)(d) of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 -...

The appellants, a customs warehousing station, faced a fire incident resulting in the loss of certain goods. The customs duty amount on the lost goods was paid by the...

Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future -...

Penalty u/s 11AC of CEA,1944 - clearance of Copper Strips - the appellant after being pointed out by the audit and issuance of SCN, discharged the entire amount of duty...

Since the entire disputed amount of duty/service tax has been paid along with interest, even the show cause notice should not have been issued - penalty waived - AT

Imposition of penalty equivalent to duty demanded vide Section 11AC - penalty under Section 11AC of the Act cannot be set aside merely on the ground that the duty was...

The case involved a dispute over the valuation of power units supplied by one party to another, leading to a demand for differential duty, interest, and penalty. The...

Penalty u/s 11AC – abatement claimed u/s 3A towards non production under compounded levy scheme - The authorities do not have discretion in fixing the penalty, and that...

Quick Updates: