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 October 2018 Year 2018 This

Clandestine removal - If the appellant is an issuing goodless ...

Central Excise

October 12, 2018

Clandestine removal - If the appellant is an issuing goodless invoice which means no goods have been manufactured by the appellant. Therefore, on that account, no duty can be demanded against the appellants.

View Source

 


 

You may also like:

  1. Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

  2. Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported...

  3. Clandestine manufacture and removal of goods - the case of clandestine removals cannot be held as established on the basis of few parallel invoices recovered from a...

  4. Clandestine Removal - availment of irregular CENVAT Credit - duty paying documents - the documents as that of invoices, gate registers, raw material registers, GRs and...

  5. Benefit under EPCG Scheme denied - The first part of the definition of capital goods uses the term ‘means’. The term ‘means’ is exhaustive in nature and is meant to...

  6. Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

  7. Clandestine removal of goods - parallel invoices - Duty evasion - Malafide intention - Preponderance of evidence - Blank copies of invoices found from invoice book show...

  8. Clandestine removal of goods – For clandestine removal of finished goods, personal penalties are required to be imposed upon the Director and vice President of the main...

  9. Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

  10. Penalty u/r 26 of CER, 2002 - Clandestine manufacture and removal - If providing blank challans/invoices to a company to enable them to remove the manufactured goods...

  11. Tax invoice - e-Invoicing - the tax invoice shall have Quick Response (QR) code, from the date to be notified - Rule 46 of the Central Goods and Services Tax Rules, 2017

  12. Classification of supply - pure supply of goods or pure supply of services? - The impugned contract, in the instant case, is a composite supply where the principal...

  13. Clandestine removal - Merely on the ground that appellant has issued certain invoices on which no duty has been paid and sales figure from the bank cannot be the reason...

  14. Excess goods not clandestine removal – non accountal of the goods, which are not meant for clandestine removal would not attract penal provisions, inasmuch as mens rea...

  15. Penalty for false invoice - Section 55(2) AP VAT Act states that any VAT dealer, who issues a false tax invoice or receives and uses a tax invoice, knowing it to be...

 

Quick Updates:Latest Updates