Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Exemption to cement supplied to industrial / institutional ...


Exemption for Cement in 50kg Bags: Allegations Deemed Vague; Delayed Adjudication Considered Unjustified.

January 19, 2024

Case Laws     Central Excise     AT

Exemption to cement supplied to industrial / institutional consumers in 50 kg. bags - the allegation in the SCN as to whether the appellant has cleared cement to industrial / institutional consumers is too vague to be the basis for confirmation of demand. Further, adjudication after such lapse of time alleging that the appellant has not furnished evidences to show that the clearances of such 50 kg. bags have been made only to industrial / institutional consumers, is not justified.- AT

View Source

 


 

You may also like:

  1. Benefit of exemption - Clearance of Cement bags marked with MRP for captive Consumption - The benefit of Sl.No.1A of the Notification will be allowable for cement...

  2. HC held that six show cause notices (SCN) issued between 2004-2011 were quashed due to violation of natural justice principles, stemming from inordinate and unexplained...

  3. Shortage of goods - Clinker & HDPE Bags - appellant claims that the allegation of clearance/removal of Clinker & HDPE Bags clandestinely is vague and presumptive and not...

  4. Inordinate delay in adjudication of show cause notice by revenue authorities constitutes breach of fair procedure and violates principles of natural justice, causing...

  5. Inordinate delay in passing adjudication order - delay of 18 years - It is not a situation of the show cause notice transferred to call book. It is a case in which there...

  6. Taxability of capital gain arising on sale of shares under the treaty provisions - AO and DRP have rejected assessee’s claim by holding that assessee being a mere paper...

  7. ITAT ought to have condoned 53 days' delay in preferring appeal as appellant explained delay occurred due to wrong advice of counsel to reapply for registration u/s 12A,...

  8. Exemption u/s 11 - benefit denied on delay in filling the audit report - The Appellate Tribunal acknowledged the delay in filing Form 10B but noted that the issue of...

  9. Adjudication of SCN within a time limitation - Adjudication proceedings, delayed for more than a decade (for no fault of answering party and without putting answering...

  10. Inordinate delay in adjudication of SCN - delay of eleven years from issuance of SCN - the petitioner cannot be blamed for non adjudication of the SCN as he had never...

  11. Demand of duty - manufacturing of cement - whether the remaining quantity over and above of 50 kg has been cleared clandestinely without payment of Central Excise duty...

  12. SSI Exemption - Deemed export - Value based exemption - Value of "Deemed Exports" is to be included in the calculation of aggregate value of clearances for extending the...

  13. HC quashed Show Cause Notice dated June 20, 2012 and Order-in-Original dated March 26, 2024 due to inordinate delay in adjudication. The court rejected Customs...

  14. HC reversed CESTAT's ruling on concessional duty benefits for cement imports. Importer violated notification conditions by purchasing cement through high-sea trade from...

  15. Exemption u/s 11 / 10(23C)(vi) - Condonation of delay - There is no such provision nor there is any power to condone the delay after considering the reasonable reasons....

 

Quick Updates:Latest Updates