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

2016 (8) TMI 746 - CESTAT NEW DELHI

2016 (8) TMI 746 - CESTAT NEW DELHI - 2016 (344) E.L.T. 901 (Tri. - Del.) - Interest liability for differential Central Excise duty without issuance of show cause notice - Rule 7(4) of the Central Excise Rules, 2002 - supply of pre-stressed railway sleepers to Indian railways at the Provisional Price, which was finalised subsequently - Held that:- Sub-rule (4) of Rule 7 mandates that the assessee shall be liable to pay interest on any amount payable, consequent upon passing of order of final ass .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on order has clearly provided that the interest is required to be paid in terms of Rule 7(4) of the rules, we do not find any infirmity in the said order and also in the impugned order passed by ld. Commissioner (Appeals). - Decided against the appellant - E/606/2007-EX(DB) - Final Order No. 52682/2016 - Dated:- 5-7-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. R.K. Singh, Member (Technical) Shri Tarun Chawla, Advocate- for the appellant Shri G.R. Singh, D.R.- for the respondent ORDER This .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ing No. 68101190 of the Schedule to the Central Excise Tariff Act, 1985. During the disputed period, the appellant had supplied pre-stressed railway sleepers to Indian railways at the Provisional Price, which was finalised subsequently. Thus, at the time of supply of goods, the appellant had resorted to provisional assessment in terms of Rule 9(B) of Central Excise Rules, 1944 read with Rule 7 of the Central Excise Rules, 2002. Upon submission of the desired documents, the provisional assessment .....

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