Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Misdeclaration of value (MRP) - commodity thinner - assessee was ...

Case Laws     Central Excise

April 17, 2017

Misdeclaration of value (MRP) - commodity thinner - assessee was not able to show from the record any material based on which the MRP was declared to the Department - the appellant is not eligible for the benefit as claimed in terms of Section 4A of the CEA, 1944 - AT

View Source

 


 

You may also like:

  1. Misdeclaration in the quantity of goods imported - enhancement of the value - Transaction value - demand of duty - The tribunal noted the discrepancy in quantity but...

  2. Offence under FEMA - Distinction between the two stages of the adjudication process - The reasons are the bridge between the material on record and the final decision....

  3. Validity of re-assessment proceedings initiated u/s.148 - If the reasons recorded are silent or there is no reference of any material, then other extraneous material...

  4. Revision u/s 263 - assessee had claimed losses on account of commodities - derivatives - speculation loss or not - Transaction in question involved settlement otherwise...

  5. Undisclosed incomes - investment in Purchase/sale of immovable property - The onus on the department to prove that investment was made by Assessees or sale consideration...

  6. Reassessment u/s 147 - deduction u/s 80IB(10) - validity of reasons - petitioner had produced full accounts inter-alia shown separately sum from sale of car parking also...

  7. Method of Valuation - transaction value or MRP based value - physician samples cleared free of cost - The assessment cannot be done u/s 4A as the said goods are not...

  8. Valuation of imported goods - MRP based valuation or transaction value - CVD - AT

  9. Unexplained cash credit u/s 68 - sham transaction - Revenue authorities referred and relied on material and statements of various broker or entry operator recorded or...

  10. Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver - The amendment Notification No. 29/2024-Customs (N.T.) updates the tariff values for...

  11. Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence...

  12. Use of materials seized and the statement furnished by the third parties against the assessee - the opportunity for the rebuttal to the assessee for the seized documents...

  13. Valuation - Commercial or industrial construction service - inclusion of cost of material - appellant has been able to show that the materials have been sold and have...

  14. Bad debts - the assessee has not placed on record before the lower authorities to show that it debtors were not in a position to pay the debts or have refused for...

  15. MRP based Duty - Mis-declaration of MRP value - The conclusion arrived at merely on the basis of price list, particularly, when there was no evidence on record to show...

 

Quick Updates:Latest Updates