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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 Circulars

Central Excise
Year:-


Circular / Instructions / Trade Notices

 
 
Showing 1 to 20 of 2159 Records
1 970/04/2013-CX - dated - 23-05-2013
 
Procedure governing the movement of excisable indigenous goods to the Warehouses or retail outlets of Duty Free Shops appointed or licensed under the Customs Act, 1962 – Regarding
 
2 969/03/2013-CX - dated - 11-04-2013
 
Amendment to CESTAT Appeal Forms
 
3 968/02/2013-CX - dated - 01-04-2013
 
Clarification regarding admissibility of exemption under area-based Notifications No. 49/2003-Central Excise and 50/2003-Central Excise, both dated 10.06.2003 – reg.
 
4 D.O.F.No.334/ 3/2013-TRU - dated - 28-02-2013
 
Important changes in respect of Customs and Central Excise duty and legislative changes
 
5 01/2013 - dated - 21-01-2013
 
Administrative Control over EOUs, EHTP and STPs by Central Excise formations
 
6 OFFICE ORDER NO 05/2013 - dated - 07-01-2013
 
CBEC - Issues Transfer and Postings in the Grade of 17 Commissioner of Customs and Central Excise
 
7 967/01/2013 – CX - dated - 01-01-2013
 
Recovery of confirmed demand during pendency of stay application- regarding
 
8 F.No.390/Review/2/2012-JC - dated - 23-11-2012
 
Functioning of Review Committee of Commissioners – Regarding
 
9 F.No.354 /135/2012-TRU - dated - 10-09-2012
 
Cenvat credit of basic excise duty for payment of NCCD.
 
10 966/09/ 2012-CX - dated - 18-05-2012
 
Clarification regarding classification of Structural Components of Boiler and Admissibility of CENVAT Credit on these Structural Components, reg-
 
11 965/08/2012-CX - dated - 17-04-2012
 
Clarification regarding admissibility of Industrial Growth Centres/Industrial Infrastructure/EP Indl. Parks, etc. Units - Exemption from Excise Duty
 
12 964/07/2012-CX - dated - 02-04-2012
 
Clarification regarding classification of structural components of Boiler and admissibility of CENVAT credit on these structural components – reg.
 
13 963/06/2012-CX - dated - 29-03-2012
 
Clarification Regarding Mega Power Project (MPP) exemption – reg.
 
14 962/05/2012-CX - dated - 28-03-2012
 
Payment of arrears from Cenvat Credit earned at a later date.
 
15 961/04/2012-CX - dated - 26-03-2012
 
Revised Treaty of Trade between India and Nepal.
 
16 EXPLANATORY NOTES (CENTRAL EXCISE) - dated - 17-03-2012
 
EXPLANATORY NOTES (CENTRAL EXCISE)
 
17 D.O.F.No.334/ 3/2012-TRU - dated - 16-03-2012
 
Clarification regarding changes made or proposed in Budget 2012-2013
 
18 F.No.354/38/2011 -TRU - dated - 02-03-2012
 
Clarification regarding levy of Excise duty on branded precious metal jewellery
 
19 960/03/2012-CX - dated - 17-02-2012
 
Clarification regarding admissibility of exemption under area-based Notifications No. 49/2003-CE and 50/2003-CE, both dated 10.06.2003 in specific situations – reg.
 
20 958/1/2012-CX - dated - 13-01-2012
 
Revised Treaty of Trade between India and Nepal.
 
 
 
 
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