Demand of Interest - Commissioner (Appeals) has erroneously set ...

Central Excise

March 13, 2023

Demand of Interest - Commissioner (Appeals) has erroneously set aside the demand from 30.12.1983 to 31.03.1997 on the basis of OIO 9/97. - There is no ground raised in the Cross Objections with regard to the demand of interest. The respondent cannot claim a relief in an appeal filed by the Department. It is made clear that respondent is liable to pay interest on all balance duty demand on packing chares and PME if not paid by them. - AT

View Source

← Previous Next →

Demand of Interest - Commissioner (Appeals) has erroneously set ...

Central Excise

March 13, 2023

You may also like:

Set off of accumulated unabsorbed losses - scheme of amalagamtion conceived - As on 31.03.2013, the assessee company had only 26% of equity shares in the transferor...

Amends Notification No. 12/97 – Customs(N.T.) dated the 2nd April, 1997 - Ntf. No. 12/2012 - Customs (N.T.) Dated: February 27, 2012

Area based exemption - merely on the basis of its own interpretation of Electronic Load Survey Report for 30.03.2010 and 31.03.2010 cannot allege that the appellant unit...

Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft...

DVAT 51 reconciliation return Qtr 1 to 3 of 2011-12 extended to 31/12/2012. - Order-Instruction

Validity of assessment order - The limitation for passing of such assessment order is four years from the end of the year containing the period to which the return...

Addition of difference between the value of stocks falsely declared to Canara Bank as at 31-03-2004 and 31-03- 2005 confirmed - Addition of bogus creditors confirmed - AT

Stay of demand - Recovery of outstanding demand - pre-condition for stay of demand - The respondents/revenue already hold refunds due to the petitioner/assessee that...

Extended period of limitation – Revenue neutrality - Demand set aside - AT

Govt all set to ring in GST at stroke of June 30 mid-night

Condonation of delay in filing appeal before Commissioner (Appeals) - While construing the word 'month', it would mean a month as reckoned according to the British...

Validity of reopening of assessment u/s 147 - by the time, assessment order for the assessment year 2004-05 was passed on 31.12.2010, six year period for reopening of...

Applicability of notification No. 12/03-ST dated 20.6.03 - Exclusion of value of goods from taxable services - Revenue's contention that such bifurcation of 80% and 20%...

Penalty proceedings u/s 271D, 271E and 271AAA - period of limitation - the period of six months from the end of the month in which action for imposition of penalty was...

Classification of goods - rate of duty - Zip Roll (i.e. Slide Fasteners) - Finished Zippers - Sliders - the product, ‘Finished Zipper’ is liable to GST @ 18% till...

Quick Updates: