CESTAT allowed the appeal against denial of excise duty ...

Excise Duty Exemption Restored as Department Failed to Prove Suppression Under Section 11A(4) of Central Excise Act

February 20, 2025

Case Laws Central Excise AT

CESTAT allowed the appeal against denial of excise duty exemption under N/N. 01/2011-CE, setting aside Commissioner's order. The Tribunal held that extended period of limitation under Section 11A(4) of Central Excise Act was wrongly invoked. Mere wrong availment of exemption notification without substantiated deliberate suppression cannot justify extended limitation period. Department failed to prove intentional evasion of duty, particularly since three prior audits found no irregularities and appellant regularly filed returns. The bona fide belief of eligibility for exemption was accepted. Show cause notice issued on 26.06.2020 was time-barred as it could only be issued within normal limitation period under Section 11A(1).

View Source

← Previous Next →

CESTAT allowed the appeal against denial of excise duty ...

Excise Duty Exemption Restored as Department Failed to Prove Suppression Under Section 11A(4) of Central Excise Act

February 20, 2025

Case Laws Central Excise AT

You may also like:

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...

CESTAT determined that sales tax/VAT amounts retained by appellant under state government's deferment scheme must be included in transaction value for computing central...

Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

CESTAT Mumbai addressed a case involving a differential Central Excise duty demand u/s 11A(4) of the Central Excise Act, 1944. The appellant discharged the duty upon...

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

Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value...

Recovery of rebate of duty - eligibility to claim rebate on portion pertaining to special packing done overseas - excess payment of duty on additional protective packing...

The CESTAT dismissed the appeal filed by the appellant seeking refund of central excise duty u/s 11B of the Central Excise Act, 1944. The appellant's claim for refund on...

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,...

Demand of differential Central Excise Duty with interest and penalty - inflating freight charges through their dummy transport unit - The Tribunal affirmed the...

Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods”...

Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

Quick Updates: