The HC affirmed the applicability of Section 11D of the Central ...

High Court Confirms Section 11D for Duty Recovery; Allows CENVAT Offset, Orders Penalty Review.

January 11, 2025

Case Laws Central Excise HC

The HC affirmed the applicability of Section 11D of the Central Excise Act, 1944 for recovery of excess duty collected. The petitioner had filed Form SVLDRS-1, admitting tax liability, thereby attracting Section 11D(1). The challenge to the show cause notice's jurisdiction was rejected. The petitioner is liable to pay the self-assessed duty, having paid a partial amount. The petitioner is entitled to set off the tax liability through CENVAT credit u/r 3(1) of the CENVAT Credit Rules, 2004, subject to establishing input tax payment. The HC directed revisiting the penalty imposition. The benefit of CENVAT credit cannot be denied. The petition was disposed of.

View Source

← Previous Next →

The HC affirmed the applicability of Section 11D of the Central ...

High Court Confirms Section 11D for Duty Recovery; Allows CENVAT Offset, Orders Penalty Review.

January 11, 2025

Case Laws Central Excise HC

You may also like:

Action for recovery of penalty, pending Appeals/Reviews

The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

Review of order - Levy of penalty - grounds for review are that the imposition of penalty by the authorities is not automatic and the same can be imposed only when there...

Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

Review of Order after gap of 13 years - delay can be condoned or not - There is a period of one year provided as per the Act, 2003 for seeking review of any order passed...

Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount...

The Customs Tariff (Identification, Assessment and Collection of Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 have been...

Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for...

Recovery of duty from lessee of the tea garden - Default to pay excise duty - power to issue the attachment/detention order for realization of dues - order of recovery...

Regarding imposition of definitive anti-dumping duty on imports of digital offset printing plates - Notification

Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

The High Court correctly distinguished between the jurisdiction vested in every person or public office and the District Registrar in determining penalty on...

The order dealt with maintainability of petition, liability to pay stamp duty on NCLT order, applicability of res judicata principle, interpretation of fiscal laws,...

Quick Updates: