Home Highlights June 2013 Year 2013 This

You may also like:

1. Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to...

2. Benefit of reduced penalty - When the legislature specifically fixes the time limit within which the duty with interest and penalty at 25% is to be paid for availing the...

3. Benefit of reduced penalty u/s 78 - the appellant had failed to deposit 25% of the imposed penalty before the issuance of show cause notice or within 30 days of...

4. Penalty - option to pay reduced penalty of 25% - Service of consulting engineer - Service tax collected from clients but not deposited to the exchequer - option given to...

5. Waiver of penalty in excess of 25% - irregularity in availing Cenvat Credit - it is clear that the appellant had paid duty along with interest and 25% of penalty on...

6. Entitlement to reduced penalty - total amount deposited at the time of investigation is much more than the confirmed duty demand, interest thereon and 25% penalty -...

7. Waiver of penalty is pleaded as the penalty under Section 78 ibid has been imposed and for an option to pay 25% (reduced) mandatory penalty under Section 78 ibid as the...

8. Reduced Penalty u/s 11AC of the CE Act - penalty in excess of 25% of the penalty, already paid by the Respondent before the issue of show cause notice, is not payable...

9. Levy of equal amount of penalty imposed under the provisions of Rule 25(1)(d) of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 -...

10. Option to pay 25% of the service tax towards penalty under Section 78 - assessee given an option to pay 25% of the service tax towards penalty under Section 78 of...

11. Penalty u/s 11AC - Whether the appellant was entitled to the benefit of payment of only 25% of the penalty? - The first Proviso not having been complied with, the...

12. Option to Deposit Dues Along with Interest and 25% of penalty - Since the option has been extended to the appellant to pay 25% of the penalty along with interest and...

13. Penalty under Rule 25 of the Central Excise Rules, 2002 - Contravention of Rule 8(3A) - penalty under Rule 25 is not permissible, but penalty under Rule 27 is to be imposed - AT

14. Penalty under Rule 26 and u/s 11AC - Personal penalty on Director, transporter and other persons - Clandestine manufacture and clearance of goods - levy of penalty...

15. Levy of penalty at reduced rate of 25% of tax - assessee sought full waiver - The authority has used his discretionary power, which he is empowered u/s 78- The reduction...