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

2015 (12) TMI 805 - ANDHRA PRADESH HIGH COURT

2015 (12) TMI 805 - ANDHRA PRADESH HIGH COURT - 2016 (332) E.L.T. 263 (A. P.) - Penalty u/s 11AC - Invocation of extended period of limitation - Held that:- Actual tax amount itself required to be re-determined as the matter has been remanded back to the adjudicating authority. In other words, the very tax demand itself is likely to workout to meager amount - what all the Tribunal has done is given a direction to the adjudicating authority in view of the facts of the case to take into considerat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ah And Challa Kodanda Ram, JJ. For the Appellant : Mr. Gopala Krishna Ghokhale For the Respondent : NA JUDGMENT ( Per the Hon ble Sri CKR, J) These three appeals arise out of the common order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 10.05.2005 disposing of the appeals filed by the respondent. The respondent is engaged in the business of interior decoration, manufacture and supplier of furniture. With respect to certain of the works undertaken by the respondent, th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

alyzing the facts, found that the major extent of demand pertains to the work, in fact, executed at site and thus not liable for excise duty and thus, such transactions are not liable for levy of excise duty. However, with respect to part of the transactions, the adjudicating authority found the same liable to excise duty and demanded tax duty and penalty. The order of the adjudicating authority was challenged before the CESTAT, Bangalore and after detailed analysis of the facts the Tribunal cam .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o reduce the mandatory penalty equivalent to duty imposed under Section 11 AC of he Central Excise Act, 1944, especially when the invocation of the longer period on the ground of suppression of fact was justified in view of the Hon ble Supreme Court judgment reported in case Sony India Ltd., {2004(167)E.L.T.385(S.C.)} In spite of notice there is no appearance on behalf of the respondent. Heard the learned counsel Sri Gopala Krishna Ghokhale for department. On perusal of the order, it reveals tha .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ort-levy or non- levy of duty in certain cases. Where any duty of excise has not been levied or paid or has been short-levied or shortpaid or erroneously refunded by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of section 11A, shall also be liable to pay a penalty eq .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

l be available if the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso : Provided also that where the duty determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, for the purposes of this section, the duty as reduced or increased, as the case may be, shall be taken into account : Provided also that in case where the duty determined to be payable i .....

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