Home Highlights April 2016 Year 2016 This

You may also like:

1. Revocation of registration under Central Excise - Revocation of registration, not provided for in Central Excise Rules, 2002 and only in exercise of power of Central...

2. SSI Exemption – clearance of goods without obtaining central excise registration number and non maintenance of statutory records - penalty for procedural lapse - stay granted - AT

3. SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

4. Software - Exemption scheme under service tax modified – exemption under central excise and customs withdrawn

5. Central Excise and Service Tax Registration procedure for LTUs amended

6. Central excise registration cancelled - Purchaser of land - Merely because the defaulter unit, though it had ceased to carry on business on the premises in question, had...

7. Exemption u/s 11 - effective date of cancellation of registration u/s 12AA(3)/(4) - an assessee unwilling to avail the “benefit” of registration “obtained” under section...

8. Recovery u/s 11D of CEA - during the exemption limit, the same price was charged towards the sale of the goods, but during the exemption limit, the appellant have not...

9. Jurisdiction of Superintendent to pass the order - Monetary limit - The High Court noted that, the circular dated 9.2.2018 limited the power of the Superintendent,...

10. SSI exemption - interconnected units - The constitution of the two firms are different. DMGP is a Private Limited Company whereas DDIL is a Limited Company and hence...

11. Income Tax - Rebate u/s 87A - Benefit of full exemption from Income is extended where the total income is not exceeding Rs. 7 lakhs as computed under the New Tax Regime...

12. Revocation of Central Excise Registration - very person, who produces or manufactures any excisable goods, shall get registered. Thus, without registration, the...

13. Compliance with the requirement of pre-deposit - Section 35F of the Central Excise Act, 1944 - To Consider the amount deposited during investigation as pre-deposit -...

14. Confiscation of land, buildings etc. - invocation of powers under Rule 173(Q)(2) of Central Excise Rules, 1944 on 26.03.2007 and 29.03.2007 for confiscation of land,...

15. Denial of Central excise registration - property was purchased by the assessee in auction - default of excise duty by the earlier registrant - registration allowed - AT