Short payment of Central Excise duty - allegation of ...

Case Laws Central Excise

May 30, 2023

Short payment of Central Excise duty - allegation of undervaluation of liquid hair dye - The revenue itself has directed the assessee to furnish the bond since the assessment is provisional - the issuance of show cause notice without finalisation of the provisional assessment is premature and liable to be quested - AT

View Source

← Previous Next →

Short payment of Central Excise duty - allegation of ...

Case Laws Central Excise

May 30, 2023

You may also like:

Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

Short Payment of Duty - Whether short-payment of duty for the month of March, 2008 would amount to “default in payment of duty - The assessee was bound to pay equivalent...

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

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of...

Recovery of wrongly utilized credit - utilization of Cenvat Credit availed on Basic Excise Duty (BED) for payment of EC and SHEC - Period between April 2013 and January...

In the absence of any provision in Central Excise regarding duty payment, the correct method would have been to pay entire Central Excise duty as determined under...

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...

When excise duty is exempted, there is no question of payment of additional duty - SC

Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the...

Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

Utilization of Cenvat credit of basic excise duty for payment of National Calamity Contingent Duty (NCCD) - there is no bar in utilization of basic excise duty for payment of NCCD.

Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

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...

According to the SCN and impugned order themselves there was no manufacture of the subject goods, there can be no levy and hence no requirement to make payment of any...

Quick Updates: