Extended period of limitation - short payment of duty - ...

Extended Limitation Period Not Applicable: No Intent to Evade Taxes on Duty Short Payment; Cenvat Credit Available.

August 16, 2023

Case Laws Central Excise AT

Extended period of limitation - short payment of duty - suppression of facts or not - It is also found that the appellant was supplying the goods to its own sister unit and, therefore, every rupee which the appellant paid as duty would have been available to its sister unit as Cenvat credit. Therefore there cannot be any intention to evade. - AT

View Source

← Previous Next →

Extended period of limitation - short payment of duty - ...

Extended Limitation Period Not Applicable: No Intent to Evade Taxes on Duty Short Payment; Cenvat Credit Available.

August 16, 2023

Case Laws Central Excise AT

You may also like:

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of...

Demand of service tax - Extended period of limitation - In place of invoking extended period in cases of suppression of fact with an intent to evade payment of duty or...

Extended period of limitation - It is clear that even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression’ is...

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 - suppression of facts or not - It is for the Superintendent to scrutinize the returns and ascertain if the service tax had been paid...

Extended period of limitation of five years: Mere non-disclosure of receipts in the service tax return does not automatically mean there was an intent to evade payment...

Levy of penalty u/s 78 - The CESTAT held that, No evidence of positive act of suppression to evade payment of duty. Extended period cannot be invoked without evidence of...

Extended period of limitation - In fact in the present case the assessee has been proved to be incorrect in its belief. However to invoke larger period of limitation in...

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...

Appellant filed bill of entry correctly declaring imported goods as Composite Long Rod Insulators on 9-2-2017. Issue involved interpretation of 'composite' and 'polymer'...

Extended period of Limitation - The Government does not had intention to evade payment of duty, therefore, in the present case we hold that extended period of limitation...

The SC held that mere non-disclosure of receipts in service tax returns doesn't mean intent to evade tax payment. To invoke extended limitation period u/s 73(1) proviso...

Invocation of extended period of limitation - The Principal Commissioner, therefore, fell in error in observing that the extended period of limitation could be invoked...

Central excise duty exemption notification dated 01.03.2002 was denied, leading to recovery of duty, interest, and penalty. The extended period of limitation was invoked....

Quick Updates: