Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

The Commissioner of Central Excise Versus M/s Entex Pvt. Ltd., Customs, Excise And Service Tax Appellate Tribunal

Duty demand - Abatement under Rule 96ZQ(7) (e) of Central Excise Rules, 1994 - Held that:- In the decision reported in [2001 (12) TMI 95 - HIGH COURT OF JUDICATURE AT MADRAS], in the case of Beauty Dyers vs. Union of India, this Court has held that Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998; Rules framed under Notification Nos. 14/2000-C.E. (N.T.) and 19/2000-C.E. and Notification No. 2/99-C.E. are ultra vires of erstwhile Section 3A of the Central E .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed:- 26-6-2015 - R. Sudhakar And K. B. K. Vasuki, JJ. For the Petitioner : Ms. P. Mahadevan For the Respondent : Ms S. Jaikumar JUDGMENT (Judgment of the Court was delivered by R. Sudhakar, J.) These Civil Miscellaneous Appeals are filed by the Revenue as against the order of the Customs, Excise and Service Tax Appellate Tribunal in dismissing the appeals filed by the Revenue being aggrieved by the dropping of demands of duty in favour of the assessee for the material periods (June, 1999 to Marc .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and 2. Whether, in the facts and circumstances of the case, the 2nd repspondent Tribunal has further erred in law in holding that a revenue neutral situation is discernible in this case without taking into consideration the mandatory penalty prescribed under Rule 96ZQ of the Central Excise Rules, 1944? ' 2. The brief facts of the assessee's case are as follows: ''The assessee is an independent processor engaged in the manufacture of processed textile fabrics falling under Chapte .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

her show cause notice dated 5.5.2000 was issued for the period from 1.12.1999 to 31.3.2000. After due process of law, the Order-in-Original came to be passed demanding a sum of ₹ 2,73,226/- from the assessee under Rule 96ZQ of the Central Excise Rules, 1944 read with Section 11 A of the Central Excise Act, 1944. The statutory interest of a sum of ₹ 1,64,739/- under Rule 96ZQ (5) (i) of the Central Excise Rules, 1944 was also demanded from the assessee. Along with these demands, a tot .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

we are of the considered view that, as the provisions of Section 3 A of the Act remained the same, prior to and after 28.02.1999, the Board's circular has got to be examined in the light of the said provisions. Sub-section (3) of Section 3 A provided for levy and collection of duty of excise on notified goods. Its proviso provided for abatement of duty for any continuous period of closure of factory of not less than 7 days subject to fulfilment of such conditions as might be prescribed. Thes .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ty first and then claim abatement. We do not find any reason why this liberal approach suggested by the Board should be resisted by the department. Yet another reason which we have found in favour of the respondents is that it is not the case of the Revenue that the abatement claims in question would have been rejected for any reason whatsoever, had they been filed after payment of duty. In other words, a revenue-neutral situation is discernible from the facts of this case. For the aforesaid rea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in 2004 (166) E.L.T. 27 (Mad.), in the case of Beauty Dyers vs. Union of India, this Court has held that Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998; Rules framed under Notification Nos. 14/2000-C.E. (N.T.) and 19/2000-C.E. and Notification No. 2/99-C.E. are ultra vires of erstwhile Section 3A of the Central Excise Act, 1944. The relevant paragraphs of the order reads as under: "13. As rightly submitted by learned counsel all chambers irrespecti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Notification: Rate of exchange of conversion of the foreign currency with effect from 22th September, 2017

Forum: Trans1 return

News: Exchange Rate of Foreign Currency Relating To Imported and Export Goods Notified

Forum: Credit on Repair of Company Car & Its Insurance

Circular: Promote the officers of the Indian Revenue Service (Customs and Central Excise) to the grade of Principal commissioner of customs, GST & CX

Circular: Allocate the charges amongst the Members of the Central Board of Excise and Customs

Circular: Strategy for audits in 2017-18 consequent to GST - Audit by Central Excise and service Department to continue for the accounting year 2016-17 and for the past period

Circular: Appoint the IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-officio Additional Secretary

Circular: Time limit for filing intimation for composition levy under Rule 3(1) of the CGST Rules, 2017 extended to 16-8-2017

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

Circular: C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime

Circular: List of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates

Circular: Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply

Circular: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding.

Circular: Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding

Forum: Duty Drawback & Input Credit - under GST

News: RBI Reference Rate for US $

Highlight: Addition u/s 23(1)(a) - deemed rent - once the property is let out and at any point of time this remained vacant during the same cannot be brought to tax under the head House properties income.

News: Haryana constitutes screening committee on anti-profiteering

Highlight: Valuation of imported goods - it is necessary to re-examine the matter of both license agreement as well as supply contract simultaneously, to see if the enhanced royalty was in the guise of adjustment of the price of components.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

Highlight: Cenvat credit availed on Club Membership for the Director is not admissible as it cannot be said to be remotely connected with the activity of manufacture

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Jaitley asks biz not to wait till last day to file GST returns

Circular: Implementing Electronic Sealing for containers by exporters under self-sealing procedure prescribed by Circular 26/2017-Cus dated 1st July, 2017 and Circular 36/2017 dated 28 th August, 2017. — reg.

Article: 20 Things You must know about E Way Bills in GST Law

Article: ‘DUTY DRAWBACK’ CANNOT BE EQUATED WITH ‘REBATE OF DUTY’

Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version