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 →

M/s. Aar Bee Industries Versus CCE, Jammu & Kashmir

2016 (10) TMI 301 - CESTAT CHANDIGARH

Recovery of amount taken as credit of Education Cess and Secondary and Higher Secondary Education Cess - self credit taken on the basis of Exemption Notification No. 56/2002-CE, dt. 14.11.2002 - claim for exemption in respect of education cess and S& .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Cess tenable? - Held that: - recovery of the same amount along with interest would amount to double jeopardy. The same amount which had been already been paid by the appellant in pursuance of Assistant Commissioner's order, cannot be demanded again b .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Malhotra, Consultant Present for the Respondent: Shri Satay Pal, AR ORDER The appellant having manufacturing unit in Jammu & Kashmir are availing Exemption Notification No. 56/2002-CE, dt. 14.11.2002. As per the scheme of this Notification, eve .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ification the refund can be through self credit in PLA by the assessee or by application to the Department. Since the duty payable through PLA is refundable, the appellant took self credit and submitted returns to the Assistant Commissioner in this r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n paid through PLA. However when the Assistant Commissioner examined the appellant's return, their claim for exemption in respect of education cess and S&H cess was rejected. According to the appellant within five days of the Assistant Commis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ainst that order of the Assistant Commissioner was filed which was allowed by the Ld. Commissioner (Appeals). Against that order, the appellant is before me. 3. Heard both sides. 4. Sh. S.K. Malhotra, learned Consultant for the appellant pleaded that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ent amounts to double jeopardy, that the fact of demanding an amount which had already been paid in pursuance of the Assistant Commissioner's order can be verified from the records of the Division and that in view of this the Commissioner (Appeal .....

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
  ↓     bird's eye view     ↓  


|| 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