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 May 2024 Year 2024 This

The High Court quashed prosecution against petitioners-accused ...


Quashing of prosecution under Central Excise Act and IPC. No Dues issued, Sabka Vishwas Scheme applied.

Case Laws     Central Excise

May 31, 2024

The High Court quashed prosecution against petitioners-accused u/s Central Excise Act 1944 and IPC. No Dues-Discharge Certificate issued, Sabka Vishwas Scheme applied. Prosecution continued despite remittance of liability and withdrawal application. Liability liquidated under the Scheme. Prosecution burdened court docket, caused unwarranted suffering. Complaint quashed, petitioners acquitted. Case disposed of.

View Source

 


 

You may also like:

  1. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - certain clarifications on the Scheme

  2. SVLDRS - The dispute revolves around whether 50% of the amount paid by the petitioner under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, should be...

  3. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

  4. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

  5. Procedure for get Declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

  6. Circular on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

  7. Sabka Vishwas (Legacy Dispute Resolution)Scheme (SVLDRS), 2019 comes into force w.e.f. 1.9.2019

  8. Rejection of SVLDRS-1 application - The petitioner/declarant could avail benefit of the “Sabka Vishwas Scheme” only in accordance with the provisions of the Scheme....

  9. Applicability of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) to the cases involving confiscation and redemption fine - when the CBIC has issued FAQs,...

  10. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - adjustment of amount deposited under protect - The issues with regard to the liability of the...

  11. SVLDRS - Rejection of application under Sabka Vishwas Scheme - Payment was delayed by one day - The petitioner attempted to make the payment within the stipulated period...

  12. Principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner argued that it had already declared and paid taxes on the...

  13. CIRP - Successful resolution applicant - Demand of service tax - scheme Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - As the appellant was not in a position...

  14. Impugned order suffered from lack of reasoning regarding variation in service tax estimate between declarant/petitioner and designated authority. 50% of demand...

  15. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - refusal to issue the Discharge Certificate - The Scheme being a piece of reformative legislation,...

 

Quick Updates:Latest Updates