GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2015 (10) TMI 726 - MADRAS HIGH COURT

2015 (10) TMI 726 - MADRAS HIGH COURT - 2015 (322) E.L.T. 618 (Mad.) - Duty demand u/s 11D - Whether for the purpose of invoking the provisions of Section 11D, one need to be a manufacturer of goods or would it suffice if he is liable to pay duty of excise. The refinery/depots/installations of the Oil Companies are extended arms of the respective companies and have to be treated as a single entity - Held that:- In terms of Section 11D of the Act, the demand can only be made from the manufacturer .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t Revenue. - C.M.A. No. 3113 of 2008 - Dated:- 11-6-2015 - R. Sudhakar and K.B.K. Vasuki, JJ. M/s. S. Xavier Felix, for the Appellant. M/s. G. RM. Palaniappan, for the Respondent. JUDGMENT [Judgment per : R. Sudhakar, J.]. - Aggrieved by the order of the Tribunal [2007 (212) E.L.T. 536 (Tribunal)] in allowing the appeal filed by the assessee, the Revenue/appellant is before this Court by filing the present appeal. Though this matter was admitted on 16-10-2008, no question of law had been framed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

M/s. Hindustal Petroleum Corporation Ltd., Irugur, (hereinafter referred to as HPCL) holds Central Excise Registration Certificate for storage and sale of duty paid/bonded petroleum products. HPCL receives duty paid Motor Spirit and High Speed Diesel from their installations at Cochin and Mangalore and effect sales to their retail outlets and to certain direct customers falling within its catering jurisdiction. The sale price of Petroleum Products are determined under the Administered Price Mec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

duty paid by them at the time of clearance from their installations or on the stocks lying with them or on stock in transit on the date of price revision/rate of duty revision, and that the amount so collected in excess was not credited to the Central Government Account. Therefore, after quantifying a sum of ₹ 1,39,86,872/- as duty collected by the assessee representing excise duty in excess of the duties paid by them), a show cause notice dated 10-10-2002 came to be served on the assesse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s have to be satisfied : (a) The person should be liable to pay duty. (b) The amount had to be collected by any person on excisable goods. (c) That person should have collected any amount from the buyer of such excisable goods in any manner as representing the duty of excise. 4. Section 11D of the Central Excise Act, 1944 reads as follows : (1) Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal or any Court or in any ot .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| 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