Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

CCE, Delhi-III, Gurgaon Versus M/s. Bhalla Chemical Works Pvt. Ltd.

Whether, the Commissioner (A) is justified in setting aside the adjudication order and dropping the duty demand on the ground that extended period of limitation cannot be invoked - generation of unwanted material, namely, product i.e. “waste alkaline water” during the course of manufacture of Zirconium Carbonate and Zirconium Oxide - Held that:- a perusal of the letter would reveal that the appellant had no intension in suppressing the facts from the Department with the motive of defrauding the .....

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 waste material and disposal of the same from the factory premises, the allegations levelled in the show cause notice and the duty demand confirmed in the adjudication order by invoking the extended period of limitation is not proper and justified. It is an admitted fact on record that the activities of the respondent were known to the Department in the month of September, 2004 and thereafter the SCN was issued on 07.08.2007, which is beyond the normal period of one year from such relevant da .....

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 aside the duty and penalty amount confirmed in the Adjudication order dated 15.02.2008 on the ground of limitation. For allowing the appeal of the respondent, the ld. Commissioner (Appeals) has relied on the judgment of Hon ble Supreme Court in the case of Primella Sanitary Products vs.CCE reported in 2005 (184) ELT 117 (SC) and Oudh Sugar Mills vs. CCE reported in 1999 108 ELT 779. 2. Mrs. Kannu Verma Kumar, the ld. DR appearing for the appellant reiterates the submissions made in the grounds .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

yres (P) Ltd. vs. Commissioner of Central Excise, New Delhi reported in 2002 (145) ELT 329 (Tri.-Del.) 4. Per contra, Shri Alok Yadav, the ld. Counsel appearing for the respondent submits that the fact of generation of unwanted material, namely, product i.e. waste alkaline water during the course of manufacture of Zirconium Carbonate and Zirconium Oxide was known to the Department way-back in 1993 through filing of the classification list by the respondent and also through the intimation letter .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion 11A of the Act cannot be invoked in absence of any substantiation regarding the involvement of the appellant in the activities, concerning suppression, misstatement, collusion, fraud etc, with intent to evade payment of Central Excise Duty. To substantiate his above stand, the ld. Advocate has relied on the judgment of Hon ble Supreme Court in the case of Pushpam Pharmaceuticals vs. Commissioner of Central Excise - 1995 (78) ELT 401-SC 5. I have heard the ld. Counsel for both sides and perus .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lause of Section 11A Provides that the show cause Notice has to be issued within one year from the relevant date, seeking recovery of the duty amount. The proviso appended to Section 11A (1) specifies that where the duty of excise has not been levied or paid by reason of fraud, collusion or any wilful misstatement or suppression of fact or contravention of any of the provisions of the Act with intent to evade payment of duty, instead of the period of one year, the show cause notice can be issued .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

to your kind notice that we have two waste products i.e. waster silica and waste alkaline water. These waste materials are not allowed to be stored because of pollution norms and are disposed as per state laws. This is for your information. Thanking you, Yours faithfully, For BHALLA CHEMICAL WORKS PVT. LTD. (UNIT.II) (MANAGING DIRECTOR) 9. A perusal of the letter extracted above would reveal that the appellant had no intension in suppressing the facts from the Department with the motive of defr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Article: 20 Things You must know about E Way Bills in GST Law

Article: ‘DUTY DRAWBACK’ CANNOT BE EQUATED WITH ‘REBATE OF DUTY’

Forum: GST on Notional rent

Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Excise duty credit on finished stock at additional place of business.

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Forum: GST rates on mobile recharge business

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC



|| 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