Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 545 - CESTAT CHENNAI

2015 (10) TMI 545 - CESTAT CHENNAI - TMI - Amendment of Invoice Demand of differential duty Appellant filed letter to Customs seeking for amendment of invoice Adjudicating authority in denovo order, not only rejected request for amendment but confirmed differential duty and confiscated goods and imposed redemption fine along with penalty Commissioner (A) dismissed appeal for non-compliance of predeposit Appellant preferred appeal and Tribunal waived predeposit and remanded case to Comm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

order is set aside to extent of demand of differential duty of customs and appeal is allowed Decided in favour of Assesse. - C/42657/2014 - Final Order No. 40774 / 2015 - Dated:- 8-7-2015 - Shri R. Periasami and Shri P. K. Choudhary For The Appellant : Shri M. Rajendran, Advocate For The Respondent : Ms. Indira Sisupal, AC (AR) Per R. Periasami The appellants have filed appeal against the impugned order dated 31.10.2014 passed by Commissioner (Appeals). 2. The brief facts of the case are that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the adjudicating authority vide order dated 26.11.2009. The adjudicating authority in the denovo order dated 17.9.2010, not only rejected their request for amendment under section 149 but confirmed the differential duty of ₹ 18,29,011/- and confiscated the goods and imposed redemption fine along with penalty. On appeal, the Commissioner (Appeals) dismissed the appeal for non-compliance of predeposit. The appellant preferred appeal and the Tribunal vide Final Order No. 40259/2013 dated 10.7 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e of delivery and the balance amount after installation. The supplier has raised the invoice only on the 50% of the amount i.e. USD 98900. He submits a copy of the procurement certificate dated 9.4.2007 issued by the Superintendent of Central Excise and the revised procurement certificate on full value for clearance of the said goods. He further submits that initially there was no demand as they only sought for amendment of invoice value and the Commissioner (Appeals) directed the lower authorit .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| 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