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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 - CE(NT) Notifications

Central Excise - CE(NT)

Year:-

Currently Effective Non Tariff Notifications - All

Showing 1 to 20 of 1136 Records
  • Notification No. 09/2013-CE(NT) dated -23-05-2013

    Seeks to allow duty free sale of goods manufactured in India to the International passengers or members of crew at the DFSs located at the arrival / departure hall of International Airports and specify the procedures relating thereto.

  • Notification No. 08/2013-CE(NT) dated -23-05-2013

    Seeks to allow duty free sale of goods manufactured in India to the International passengers or members of crew at the DFSs located at the arrival / departure hall of International Airports and specify the procedures relating thereto.

  • Notification No. 07/2013-CE(NT) dated -23-05-2013

    Seeks to allow duty free sale of goods manufactured in India to the International passengers or members of crew at the DFSs located at the arrival / departure hall of International Airports and specify the procedures relating thereto.

  • Notification No. 06/2013-CE(NT) dated -10-04-2013

    Amends forms for filing appeal in the CESTAT (E.A.-3, E.A.-4, E.A.-5)

  • Notification No. 05/2013-CE(NT) dated -06-03-2013

    Seeks to further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) number 14/2002-Central Excise (N.T.), dated the 8th March, 2002

  • Notification No. 04/2013-CE(NT) dated -01-03-2013

    Seeks to notify “the resident public limited company” as a class of persons under the sub-clause (iii) of clause (c) of section 23A of Central Excise Act, 1944.

  • Notification No. 03/2013-CE(NT) dated -01-03-2013

    Seeks to amend the notification No. 23/2004-CE (N.T.), dated 10th September, 2004, so as to provide a mode of recovery of CENVAT credit wrongly taken, under the CENVAT Credit Rules, 2004.

  • Notification No. 02/2013-CE(NT) dated -01-03-2013

    Seeks to further amend the notification No. 4/2002-CE (N.T.), dated 1st March, 2002 so as to make provision for interest on refund, subject to sub-rule (6), arising out of an order of final assessment under sub-rule (3) of rule 7 of the Central Excise Rules, 2002.

  • Notification No. 01/2013-CE(NT) dated -01-03-2013

    Seeks to amend notification No. 49/2008- CE (N.T.), dated the 24th December, 2008, so as to prescribe MRP based assessment with 35% abatement thereon, for branded medicaments used in Ayurvedic, Unani, Sidha, Homeopathic or Bio-Chemic systems and to align the tariff lines relating to Pressure Cooker with HS 2012 .

  • Notification No. 30/2012-CE(NT) dated -20-11-2012

    Change in the territorial jurisdictions of Central Excise Zones in the State of Karnataka.

  • Notification No. 29/2012-CE(NT) dated -10-10-2012

    Central Government hereby declares that the provisions of section 28AAA of the Customs Act, 1962 (5 of 1962) - Regard to like matters in respect of the duties imposed by section 3.

  • Notification No. 28/2012-CE(NT) dated -20-06-2012

    Amendment to CENVAT Credit Rules

  • Notification No. 27/2012-CE(NT) dated -18-06-2012

    Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004

  • Notification No. 26/2012-Central Excise (N.T.) -CE(NT) dated -10-05-2012

    Amends Notification No. 49/2008-CX., (N.T.), Dated: December 24, 2008 - MRP based duty of Excise - Prescribes rate of abatement

  • Notification No. 25/2012-CE(NT) dated -08-05-2012

    Seeks to amend CENVAT credit Rules, 2004 (Fifth Amendment). - No reversal for supplies made for setting up of solar power generation projects or facilities

  • Notification No. 24/2012-CE(NT) dated -19-04-2012

    Regarding CENVAT credit taken or utilized on the process cutting, slitting or printing of aluminium foils.

  • Notification No. Corrigendum-CE(NT) dated -18-04-2012

    Corrigendum of Notification No. 21/2012-Central Excise (N.T.).

  • Notification No. 23/2012 -CE(NT) dated -18-04-2012

    Central Excise (Fourth Amendment) Rules, 2012.

  • Notification No. 22/2012-CE(NT) dated -30-03-2012

    Central Excise ( Third Amendment) Rules 2002.

  • Notification No. 21/2012 -CE(NT) dated -27-03-2012

    Seeks to amend the CENVAT Credit Rules, 2004 (Fourth Amendment).
 
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