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

M/s International Tobacco Co Ltd. Versus Commissioner of Central Excise & Customs, Ghaziabad

2017 (12) TMI 319 - CESTAT ALLAHABAD

Penalty u/r 173Q of CER, 1944 - scope of SCN - case of appellant is that in the present SCN there was no allegation related to either collusion or suppression or willful statement, etc. and therefore, penalty imposed is not in accordance with provisions of Rule 173Q of CER, 1944 - Held that: - there are no ingredients in the said SCN, which indicated that the matter was related to either collusion or suppression or willful statement, etc. and therefore, Section 11AC of the CEA, 1944 was not invo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

5-16 dated 28/12/2015 passed by Commissioner of Central Excise & Customs (Appeals), Meerut-II at Noida. 2. The brief facts of the case are that the appellant was engaged in the manufacture of Cigarettes. The appellant was wholly owned subsidiary of M/s Godfrey Phillips India Ltd. (hereinafter referred as GPIL ). M/s GPIL was supplying inputs and capital goods to the appellant during the period from 18/02/2000 to 25/03/2000. M/s GPIL issued invoices in respect of inputs procured by them 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

together, there was a proposal to recover Cenvat credit amounting to ₹ 1,07,55,200.13/- under Rule 57AH of Central Excise Rules, 1944. Further, there was a proposal to impose penalty on the appellant under Rule 173Q read with Rule 209 of Central Excise Rules, 1944. The issue was first decided and reached the stage of appeal before this Tribunal, wherein this Tribunal through Final Order No.A/56430-56431/2013-EX[DB] dated 10/05/2013, identified this issue at Serial No.9 of the table at Par .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mounting to ₹ 14,39,491/- in respect of such invoices which were issued by M/s GPIL, was held to have been sustained and adjudicated the issue of imposition of penalty. The Original Authority through said Order-in-Original dated 10/02/2015 imposed penalty of ₹ 14,39,491/- on the appellant under Rule 173Q of Central Excise Rules, 1944. Being aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the said appeal thr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| 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