Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Nangganj Sihori Sugar Co Ltd. Versus C.C.E., Lucknow

2017 (11) TMI 688 - CESTAT ALLAHABAD

Short payment of duty - suppression of facts - Held that: - During the period prior to 11.05.2001, the levy of interest under section 11AB was linked with the short levy, non-payment or erroneous refund being on account of fraud, wilful misstatement suppression of facts etc. Since these elements are not present in this case and since for this reason only, the Commissioner (Appeals) has set aside the penalty under section 11AC, there would not be any interest liability in this case, as the allege .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r the Respondent: Shri Pawan Kumar Singh (Superintendent) (AR) Shri Anil Choudhary, Judicial Member ORDER Per: Anil Choudhary The appellants are manufacturers of sugar. The period of dispute is for October and November, 1997. During this period, in terms of the policy of the Central Government and orders issued in this regard, the appellant had cleared certain quantity of sugar out of free sale sugar quota as levy sugar on payment of Central Excise Duty applicable to levy sugar. This quantity of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

st on the differential duty under section 11AB and imposition of penalty under section 11 AC. The jurisdictional Assistant Commissioner vide Order-in-Original dated 08.08.2005 confirmed the interest demand under section 11 AB and also imposed penalty of ₹ 1,99,551/- equal to the differential duty under section 11AC. On appeal being filed to Commissioner (Appeals), Commissioner (Appeals) vide order in appeal dated 04.3.2011 set aside the penalty but confirmed the interest demand under Secti .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

bility under section 11AB would not arise, as during the period prior to 11.5.2001, the interest liability under Section 11 AB arose only in those cases where the short levy / non-payment or erroneous refund of duty was on account of fraud, wilful misstatement, suppression of fact or deliberate violation of Provisions of Central Excise Act, 1944 or of the Rules made there under with intent to evade payment of duty, that Sub-Section (2) of section 11AB clearly states that the provisions of sub-se .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version