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

2016 (1) TMI 965 - PUNJAB AND HARYANA HIGH COURT

2016 (1) TMI 965 - PUNJAB AND HARYANA HIGH COURT - TMI - Whether penalty is sustainable upon a dealer when demand of duty stands dropped? - Whether penalty can be imposed for abetment when main party is held not guilty? - Held that:- In view of the fact that the order demanding duty and penalty in the case of the main assessee has been set aside and this fact was brought to the notice of the Tribunal and the same has not been dealt with, it would be appropriate to remand the matter back to the T .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

4 of 2014. 2. This appeal has been filed by the assessee under Section 35G of the Central Excise Act, 1944 (in short the Act ) against the order dated 6.8.2014 (Annexure A-1) passed by the Customs Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the Tribunal ) in Excise Appeal No. E-1655/2011 claiming the following substantial questions of law:- a) Whether penalty is sustainable upon a dealer when demand of duty stands dropped? b) Whether penalty can be imposed fo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f Central Excise, Derabassi issued a notice dated 2.4.2008 to the appellant to show case as to why penalty under Sections 25 and 26 of the Central Excise Rules, 2002 (for brevity the Rules ) be not imposed. The appellant filed reply to the said show cause notice pleading that the penalty could not be issued on the basis of one statement. The buyer had accepted receipt of goods and the payment was received through cheque. The adjudicating authority vide order dated 18.12.2009 (Annexure A-2) confi .....

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