Home Highlights May 2016 Year 2016 This

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1. Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of abating the evasion of duty by the Main Party - The appellant argued that since the main party's case of duty...

2. Imposition of penalty u/s 209A of the erstwhile Central Excise Rules 1944 in remand proceedings - The order of dropping penalty was never challenged in any subsequent...

3. Jurisdiction - power of Additional Director General of DRI to issue SCN - Penalties were imposed under section 114, 114A and 114 AA of Customs Act - The SCN under...

4. Adjudication of SCN - Deemed conclusion of proceedings on deposit of duty with interest and penalty - The language makes it clear that the provisions provide for deemed...

5. Penalty proceedings u/s 271(1)(c) - Failure of the assessee to explain the source of cash deposit in the bank account - burden of proof - The ITAT acknowledged the...

6. Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on...

7. 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...

8. Proceedings initiated u/s 144C - legality of the order by framing the so-called draft assessment order - while framing the said draft assessment order, the AO not only...

9. Demand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - recovery proceedings dropped - HC

10. Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice...

11. Monetary limit for filing of appeal by revenue in case of penalty - Penalty u/s 271(1)(c) on bogus purchases - Quantum proceedings and penalty proceedings are...

12. Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from...

13. Imposition of penalty on CHA - Import of prohibited goods - After finding that the appellant has become unknowingly party to fraudulent import, the imposition of penalty...

14. Duty demand - FOC kits sold along with JCBs machines - The dropping of similar show cause notices relating to similar demands for duty has led to an anomalous situation...

15. Levy of penalty u/r 26 - Personal penalty for abatement in evasion of duty - a plain reading of Rule 26 indicates that imposition of the penalty therein is not tied to a...