Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
CGST - Acts + GST Rates GST Ntf. GST Forms GST - Manual GST - FAQ State GST Acts SGST Ntf. I. Tax Manual
Extracts
Home List
← Previous Next →

M/s. Jagat Jyoti Steels Pvt. Ltd., Shri Naveen Aggarwal Versus CCE. Chandigarh

Opting out of Compounded Levy Scheme - demand of duty alongwith interest and penalty - conversion of cold rolled stainless steel patti/patta from hot rolled stainless steel patti/patta - Held that: - reliance placed on the decision of the case [2015 (12)743 - SUPREME COURT] where it was held that the process of cold rolled steel from hot rolled steel amounts to manufacture - the activity undertaken by the appellant amounts to manufacture. In that circumstance, the appellant is liable to pay duty .....

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 by showing nil ER-I returns and from 1.1.2002, the appellant has resumed paying duty on their activity by understanding that their activity amounts to manufacture, In that circumstance, we hold that the adjudicating authority has rightly invoked the extended period of limitation. - Appeal dismissed - decided against appellant. - Appeal No. E/3026-3027/2006-Ex(DB) - FINAL ORDER NO. 61537-61538/2016 - Dated:- 18-10-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. Devender Singh, Member .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s conducted in the factory premises of the appellant on 26.12.2001 and it was found that prior to 1.4.2000, the appellant was paying duty under the compounded levy scheme on their activity but on 1.4.2000, the appellant opted out of compounded levy scheme by not paying duty on their activity. Therefore, the proceedings were initiated against the appellant, the duty was demanded on conversion of cold rolled stainless steel patti/patta from hot rolled stainless steel patti/patta. The matter was ad .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

patti/patta from hot rolled stainless steel patti/patta does not amount to manufacture. In that circumstance, the appellants are not liable to pay duty. 4. It is further submitted that as the show cause notice has been issued on 29.3.2005 for the period 1.4.2000 to 31.12.2001 invoking the extended period of limitation, therefore, the demand is barred by limitation. 5. On the other hand, learned AR opposed the contention of the learned Counsel and submits that in the case of Gujarat Industries 20 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1.1.2002. It was also submitted by the learned AR that the appellants were submitting nil ER-I returns during the impugned period by suppressing their turnover during the impugned period. Therefore, the extended period of limitation is invokable in this case. 6. Heard the parties and considered the submissions. 7. Although there are decisions of the Supreme Court on the issue where of cold rolled stainless steel patti/patta from hot rolled stainless steel patti/patta amounts to manufacture, 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

 

 

 

 

 



|| 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