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Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri Repayment of capital balance in cash would not attract the provisions of sec. 269T since it does not constitute loan or deposit. - Tri Penalty u/s 271E - violation of sec. 269T - the interest amount and the principal amount were paid in two different occasions - each amoount less then Rs. 20,000 - No penalty - Tri Disallowance under section 14A required finding of incurring of expenditure and where it was found that for earning exempted income no expenditure had been incurred, disallowance under section 14A could not stand. - Tri Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - Tri Gift of immovable property - assessee's brothers and mother have gifted their 1/8th undivided share - very heavy burden lies on the department to prove that it is not the real one - Tri Addition on account of negative stock - The quantitative details as submitted duly explained that there was no negative stock in any of the month. - Tri Rate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - chargeable at 1%. - HC Appeal u/s 483 – modification sought by the appellant is against the fabric of the Scheme and in the domain of modifications of the Scheme and not of modification for working of the Scheme. - non-compliance of Section 2(19AA), would not render the Scheme unworkable. - HC Since the Director of the appellant-company was actively involved in the day to day activity of the appellant-company penalty on him under Rule 26 has been correctly imposed. - Tri In absence of direct or indirect involvement of the Managing Director in the clandestine removal of the goods no personal penalty under Rule 26 is imposable on him. - Tri Cenvat Credit denied - galvanization does not amount to the manufacture - The duty paid on the G.P. Coils etc., is more than Cenvat Credit taken and needs to be adjusted against the demand of the Cenvat Credit. - Tri Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - Tri Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for enhancement of value - Tri    Left Stop Right
Central Excise
 

Central Excise Practice Manual

Ch. No.

Topic

Ch. No. 01

Some important forms, due dates and frequency thereof

Ch. No. 02

Types of Duties

Ch. No. 03

Basic Concept of Central Excise

Ch. No. 04

Classification of Excisable Goods

Ch. No. 05

Deemed Manufacture (Process which amounts to manufacture)

Ch. No. 06

Process which do not amount to manufacture

Ch. No. 07

SSI Units - Basics

Ch. No. 07A

SSI Units - Calculation of Turnover

Ch. No. 07B

SSI Units and Brand Name

Ch. No. 07C

SSI Units and Job Work

Ch. No. 07D

SSI Units and Export benefits

Ch. No. 08

Registration Requirements – Manufacturer / Traders etc.

Ch. No. 09

Types of Excise Duty

Ch. No. 10

Valuation of Excisable goods – An overview

Ch. No. 11

Valuation – Transaction Value – Section 4

Ch. No. 12

Valuation – MRP Based Value – Section 4A

Ch. No. 13

Compounded Levy Scheme (Capacity based duty)

Ch. No. 14

Production Storage and Accounting of Finished Goods manufactured

Ch. No. 15

Scrap / Wastage arising out of the manufacturing process

Ch. No. 16

Excise Invoice / Removal of Excisable Goods

Ch. No. 17

Assessment / Provisional Assessment

Ch. No. 18

Payment of Duty

Ch. No. 19

Payment of duty under protest

Ch. No. 20

Removal of Samples

Ch. No. 21

Repair / Return / Re-entry of Goods

Ch. No. 22

Records, Returns and Documents

Ch. No. 23

Removal of Goods without Payment of Duty / Concessional Rate of duty

Ch. No. 25

Warehousing of Goods

Ch. No. 26B

Export of Excisable Goods - Under claim of rebate

Ch. No. 26C

Export of Excisable Goods under Duty Drawback (DBK) or DEPB

Ch. No. 26D

Export of Excisable Goods - Advance Licence / DEEC holder

Ch. No. 26E

Export of Excisable Goods - Warehousing

Ch. No. 26F

Export of Excisable Goods - Cancellation of Export / Re-entry of goods

Ch. No. 27

Export to Nepal and Bhutan

Ch. No. 28

Job Work under Central Excise

Ch. No. 29

Destruction of Goods

Ch. No. 30

Remission of Duty

Ch. No. 31

Advance Rulings

Ch. No. 32

Bonds under Central Excise

Ch. No. 33

Trading Activity and / or First Stage / Second Stage Dealers

Ch. No. 34

Refund of Excise Duty

Ch. No. 35

Audit under Central Excise (CERA / EA-2000) / How to handle audit

Ch. No. 36

Enquiry / Interrogation / Investigation

Ch. No. 37

Raids / Search / Seizure

Ch. No. 38

Demand / Show Cause Notice / Adjudication / Appeals

Ch. No. 39

Payment of Interest

Ch. No. 40

Settlement Commission

Ch. No. 41

Offence and Penalties under Central Excise

Ch. No. 42

Special Exemption Schemes – North East and J & K

Ch. No. 43

Special Exemption Schemes – Uttranchal and Himachal Pradesh

Ch. No. 44

Special Exemption – EOU / STP etc.
 
 

 
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