Non-payment of Excise Duty - 1456 pcs. of other branded garments ...

Appellant Denied Excise Duty Exemption for Failing to Intimate Returns of Branded Garments; Exemption Not Granted.

May 1, 2023

Case Laws Central Excise AT

Non-payment of Excise Duty - 1456 pcs. of other branded garments and 4963 pcs. of branded garments - return of duty apaid garments - In the present case, the appellant was legally obliged to tender the requisite intimation in order to claim the exemption. Further, this failure is not once but with each time the goods were returned and under consideration in the present appeal. - Benefit of exemption not available - AT

View Source

← Previous Next →

Non-payment of Excise Duty - 1456 pcs. of other branded garments ...

Appellant Denied Excise Duty Exemption for Failing to Intimate Returns of Branded Garments; Exemption Not Granted.

May 1, 2023

Case Laws Central Excise AT

You may also like:

Refund of the excise duty on goods returned to factory - Valuation - the submission on behalf of the assessee that the returned goods may be treated as a raw material...

Benefit of exemption from excise duty - As long as the customers of the appellants are not engaged in the trade/commerce/business, inscription on the gold coins cannot...

Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....

SSI exemption – Brand Name - Just because the said brand name Nitco which is owned by the appellant is being used by other companies, the appellant cannot be denied the...

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

The appellant manufactured and sold Draw Texturizing Machines, which were cleared in parts as it was not feasible to transport the entire machine in one truck. The...

The case involved denial of exemption u/s 11 due to late filing of return. The department argued return must be filed u/s 139(1) to claim exemption u/s 11. An amendment...

Levy of excise duty and NCCD under the Central Excise Act, 1944 - It is pertinent to note that in the writ petition, there are no pleadings that action of levy of excise...

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the...

Refund of Excise duty paid under protest - it was obligatory on the part of Central Excise Officer to have issued a notice to the appellant for payment of the short paid...

The appellant manufactured polyester staple fiber (PSF) using PET bottles scrap (90%) and popcorn waste (less than 10%). The department denied the nil/concessional duty...

Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

SSI Exemption - branded goods - cookies sold even without inscription of the brand name - Failed to see how the same branded cookies, sold in containers, can transform...

The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

Quick Updates: