Determination of duty u/s 11A (2) before demanding interest ...

Central Excise

November 23, 2013

Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

View Source

← Previous Next →

Determination of duty u/s 11A (2) before demanding interest ...

Central Excise

November 23, 2013

You may also like:

Adjustment / Appropriation of sale proceeds from sale of stored goods in auction sale - Priority of claim - Any claim other than customs duty, which comes under...

For demanding interest also limitation u/s 11A will be applicable and therefore, if the suppression, fraud, mis-declaration, etc., are not proved, interest also cannot...

Issuance of show cause notice u/s 11A(1) and determination of duty u/s 11A(2) are the main ingredients in order to demand interest and penalty under Section 11AB and...

Demand of excess paid drawback – recovery of duty drawback after revision in rate can be initiated u/s 11A read with Rule 16 of duty drawback rules, 1998 - CGOVT

Recovery of interest - extended period of Limitation u/s 11A – limitation period as prescribed in Section 11A would be applicable for recovery of interest also - AT

Taxability of amount received from goods auctioned - discharge of all the duties as per Section 150 of the Customs Act, 1962 - Not taxable as storage and warehousing service - AT

Recovery of interest u/s 87 without issuance of SCN - in cases where duty has been paid belatedly and interest has not been paid, interest needs to be demanded and...

Determination of perquisite value - Notional interest on deposit given by the employer with the landlord for securing the rented premises - Not a perquisite - not taxable - AT

Recovery of interest and imposition of penalty - Valuation - The duty was confirmed u/s 11A of the Act. As per Section 11AB when the duty is determined u/s 11A interest...

Bogus TR-6 challans – Since in the case of default covered by Rule 8(3) even if involving fraud, neither any Show Cause Notice u/s 11A(1) is required to be issued, nor...

Quick Updates: