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1. Joint and several liability to make payment u/s 179(1) – Liability of directors – In the absence of any finding that non recovery of the tax due from the company can be...

2. Recovery of dues u/s 179(1) - seeking recovery of unpaid tax of the said company and penalty under section 271(1)(c) of the Act of the same company from the director - A...

3. Recovery of the amounts from the company and its directors - Liability of directors - Section 179(1), in itself, grants the Directors the liberty to prove that the...

4. Recovery of tax dues of the company from the Director u/s 179(1) - Director is now no more (deceased) - Before passing an order u/s 179, the Assessing Officer should...

5. Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been...

6. Amends Notifiication No. 26/2001-Central Excise, dated the 11th May, 2001 - Ntf. No. 44/2011 Dated: December 30, 2011

7. Recovery from the directors u/s 179 - Attachment of property - Arrears of taxes other liabilities of private company - here was no satisfaction recorded that the tax...

8. Procurement of inputs without payment of duty - export of exempted goods - when such Annexure 1 certificate continued to be live and are not cancelled or declared void...

9. Export of goods procured against CT-1 certificate after processing and not in the same condition - benefit of Notification No. 42/2001 CE(NT) dated 26.06.2001 allowed - AT

10. Renting of buildings used for the purpose of accommodation including hotels, meaning thereby renting of a building for a hotel, is covered by the exclusionary clause and...

11. Liability of directors u/s 179 - Recovery of dues of company - Onus to prove the gross neglect or misfeasance or breach of duty on his part - No material is highlighted...

12. Complaint u/s 276C (2) r.w.s. 278B - Allegation of willful evasion of tax - Liability of Directors / ex-directors of company u/s 179 - Company is under liquidation...

13. Proceedings u/s 179 - Recovery of arrears of tax of the company from the Directors - It is contended that as per the order of ITAT, the very basis of tax liability...

14. Amends the Notification No. 42/2001-Central Excise (N.T.), dated the 26th June, 2001 w.e.f. 1st March, 2012. - Ntf. No. 26/2011 Dated: December 5, 2011

15. Recovery of tax u/s 179(1) from directors against the dues of company - explanation to Section 179 was added w.e.f. 01.06.2013 - the word “Tax” used in Section 179 was...