Extended period of limitation - Valuation of goods - The ...

Extended Limitation Period u/s 11A(4) of Central Excise Act Not Applicable Due to AVAT Discrepancy in Invoices.

August 12, 2023

Case Laws Central Excise AT

Extended period of limitation - Valuation of goods - The Appellant has to charge full amount of AVAT and it cannot charge 1% in the invoices as per the provision of AVAT Act, 2003. The same was reflected in the audited Profit & Loss account and balance sheet of the impugned periods - extended period of limitation as provided under section 11A(4) of the Central Excise Act, 1944 cannot be invoked for recovery of the short paid duties - AT

View Source

← Previous Next →

Extended period of limitation - Valuation of goods - The ...

Extended Limitation Period u/s 11A(4) of Central Excise Act Not Applicable Due to AVAT Discrepancy in Invoices.

August 12, 2023

Case Laws Central Excise AT

You may also like:

Invocation of extended period of limitation - In the absence of any allegation made in the show cause notice that the appellant had suppressed facts with intent to evade...

Recovery of interest - extended period of Limitation u/s 11A – limitation period as prescribed in Section 11A would be applicable for recovery of interest also - AT

The CESTAT held that for invoking the extended period of limitation u/s 11A(4) of the Central Excise Act, there must be a deliberate attempt to evade payment of duty....

HC quashed assessment order concerning Input Tax Credit (ITC) claims under GST regime. The matter involved interpretation of limitation periods under Section 16(4) and...

HC quashed order relating to Input Tax Credit (ITC) claims that were time-barred under Section 16(4) of CGST Act but fell within limitation under Section 16(5)....

CESTAT allowed the appeal against denial of excise duty exemption under N/N. 01/2011-CE, setting aside Commissioner's order. The Tribunal held that extended period of...

CESTAT Mumbai addressed a case involving a differential Central Excise duty demand u/s 11A(4) of the Central Excise Act, 1944. The appellant discharged the duty upon...

NCLAT addressed the computation of limitation periods for filing appeals under IBC. The tribunal held that while the 30-day limitation period under Section 61 can be...

Invoking the extended period of limitation u/s 11A(1) of the Central Excise Act for recovery of unpaid duty. The key points are: The department alleged suppression of...

Extended period of limitation - Recovery of service tax - service being taxable but the liability has not been discharged by the appellant - the Department has wrongly...

HC held reassessment proceedings initiated u/s 148 were invalid due to statutory limitation u/s 149. The original notice was set aside for lacking mandatory approvals...

Capital gain - period of limitation for deposit the amount in Capital Gain Account Scheme - Sub-Section (4) of Section 139 provides extended period of limitation as an...

Liability to pay Service Tax when the main contractor has already paid - The Tribunal cited a circular stating sub-contractors are liable to pay Service Tax separately....

Method of valuation - Revenue neutrality - Extended period of limitation - goods transferred to another unit for captive consumption - to be valued in accordance with...

Levy of interest on the differential duty paid during the relevant period - extended period of limitation - With regard to applicability of period of limitation for...

Quick Updates: