Petitioner challenged recovery of differential Central Excise ...

Central Excise Duty challenge on bought-out items; delayed adjudication citing GST unacceptable.

September 9, 2024

Case Laws Central Excise HC

Petitioner challenged recovery of differential Central Excise Duty by enhancing assessable value for bought-out items directly supplied to customers. Respondents failed to adjudicate show cause notice for six years, citing implementation of GST as reason. Court held justification unacceptable as Petitioner attended proceedings post-GST introduction. Respondents provided no evidence of department's non-functioning during GST implementation. Relegating Petitioner to attend delayed show cause notice would be unfair, unreasonable, and abuse of power. High Court exercised jurisdiction under Article 226, disposing of the petition.

View Source

← Previous Next →

Petitioner challenged recovery of differential Central Excise ...

Central Excise Duty challenge on bought-out items; delayed adjudication citing GST unacceptable.

September 9, 2024

Case Laws Central Excise HC

You may also like:

Adjudication of show cause notice (SCN) after several year - The tribunal noted the history of duty exemption, litigation, and subsequent duty imposition on resin...

This notification amends Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 by revising the All Industry Rates (AIRs) of duty drawback for gold and silver...

Levy and collection of Special Additional Excise Duty (SAED), Road and Infrastructure Cess (RIC), and Agriculture Infrastructure and Development Cess (AIDC) on removal...

This case deals with the applicability of Special Additional Excise Duty (SAED) levied u/s 147 of the Finance Act, 2002, and Additional Duty of Excise (AED) levied as...

Valuation of goods - It is observed that after erection of the furnace, the bought-out items are part of the immovable property - the value of bought out items, which...

This notification amends the previous Notification No. 18/2022-Central Excise to reduce the Special Additional Excise Duty on production of Petroleum Crude to nil per...

Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

Goods manufactured within Special Economic Zone (SEZ) were challenged regarding applicability of Special Additional Excise Duty (SAED) and Additional Duty of Excise...

Central Excise - Post GST amendments

Valuation - inclusion of value of bought out items - it is found that the bought out items have not been attached with the weigh bridge. Even after installation of the...

The Central Government exercised powers under Section 5A(1) of Central Excise Act, 1944 to amend notification No. 11/2017-Central Excise dated June 30, 2017. The...

Adjudication of SCN after 17 years - The High Court ruled that the belated adjudication of the show cause notice rendered it arbitrary and illegal. Citing the principle...

Recovery of Central Excise Duty alongwith interest and penalty - landowners - As far as dues of the Central Excise are concerned, they were not related to the said plant...

The appellant paid excise duty on the removal of inputs as such, based on the transaction value. However, this excise duty was found to be in excess of the actual CENVAT...

The dispute pertained to the excise duty payable on certain goods, with the petitioner and the excise department adopting different classifications. The key issues were...

Quick Updates: