Home Highlights January 2024 Year 2024 This

You may also like:

1. Demand beyond normal period of limitation - Whether waiver of penalty u/s 80 would mean that no demand can be confirmed beyond the normal period of limitation - stay...

2. Classification - Extended period of limiation - Change in the opinion of Audit Wing - prima facie demand beyond the normal period of limitation is not sustainable - HC

3. 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....

4. 100% EOU - extended period of limitation - while demanding duty was not sure of the provision of law under which the same had to be demanded and even the penalty has...

5. Issuance of Show cause notice beyond normal period of Limitation – recovery of interest on late payment of duty - when no suppression of facts no demand beyond one year - HC

6. Benefit of exemption - At the time of filing the Bill of Entry the appellant have to submit the documents including the country of origin certificate which the appellant...

7. Denial of CENVAT Credit - Trading service - Invocation of extended period of limitation - There was a clear scope for genuine confusion in the matter - demand beyond...

8. Extended period of limitation - works contract - suppression of facts or not - Unless the adjudicating authority had come to a conclusion that the extended period of...

9. Demand of customs duty invoking extended period of limitation - the Tribunal noted that the appellant had provided all relevant information and documents at the time of...

10. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

11. Demand of duty from the Job worker who is the actual manufacturer - Extended period of limitation - Principal Manufacturer filed the declaration under Notification...

12. Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by...

13. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

14. Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the...

15. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...