Penalty u/s 11AC - Section 11AC of Central Excise Act is not ...

Central Excise

December 31, 2013

Penalty u/s 11AC - Section 11AC of Central Excise Act is not applicable to every case of non-payment or short-payment of duty - Conditions mentioned in Section 11AC should exist for imposition of penalty thereunder - AT

View Source

← Previous Next →

Penalty u/s 11AC - Section 11AC of Central Excise Act is not ...

Central Excise

December 31, 2013

You may also like:

Short payment / delayed payment of service tax - The clerical errors which crept in a few months has resulted in a short-payment - Penalty waived - AT

TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of...

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of...

CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates...

Cancellation of registrations of petitioner - Non-payment of GST dues alongwith interest and penalty - Upon such determination the petitioner firm shall pay the...

Penalty - Short payment of service tax - payment prior to issue of show cause notice (SCN) - section 73(3) - penalty set aside - AT

No doubt, if the person (payer) who had to make payments to the non-resident had defaulted in deducting the tax at source from such payments, the non- resident is not...

Extended Period of limitation u/s 28 - Demand duty - confiscation - penalty - ab initio cancellation of the scrip - Forged Shipping Bills - The CESTAT held that the...

Classification of goods - Poly Propylene Non-Woven Bags - the product in question in above case (reliedupon case of apex court) viz. dryer felts is made from cotton and...

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,...

Short Payment of Duty - Whether short-payment of duty for the month of March, 2008 would amount to “default in payment of duty - The assessee was bound to pay equivalent...

Penalty u/s 271E - repayment in cash - The purpose of introduction of the penal provisions in the legislature were to curb black money and benami transactions. The...

Application for Income Tax Settlement Commission - Short payment of admitted tax - this is not a case where the assessee has consciously short-paid admitted tax. There...

Quick Updates: