GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (4) TMI 147 - DELHI HIGH COURT

2016 (4) TMI 147 - DELHI HIGH COURT - 2016 (332) E.L.T. 404 (Del.) - Abatement of the excess duty paid denied - demand of interest - Held that:- No plausible reason has been given by the Department in the first instance for the delay of three months in deciding the Assesseeís request for abatement of the excess duty paid by it during the month of January 2011. The Court is not satisfied that the demand of interest for a period of three months, which was occasioned on Departmentís own inability 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

tion, the delay in filing the appeal is condoned. 2. The application is disposed of. CEAC 1 of 2016 & CM APPL No. 833 of 2016 3. This appeal by the Department under Section 35G of the Central Excise Act, 1944 (Act) is directed against the order dated 17th March 2015 passed by the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) in Appeal No. E/59193/2013-EX(SM). By the impugned order the CESTAT affirmed the Order-in-Appeal passed by the Commissioner (Appeals) on 1st May 2013 a .....

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. There was no production in the Assessee s factory from 16th January 2011 till 31st March 2011. Accordingly, in terms of Rule 10 of Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 the Assessee was entitled to abatement of duty for the period of closure during the month of January 2011 as the duty had been paid in excess. The amount of abatement was ₹ 5,22,58,065. On 2nd February 2011, the Assessee informed the Department that it was seeking adjust .....

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