Condonable limit for the petroleum products - losses upto 1% - ...

Commissioner (Appeals) erred by condoning petroleum product losses up to 1% without special circumstances.

July 6, 2013

Case Laws Central Excise CGOVT

Condonable limit for the petroleum products - losses upto 1% - Commissioner (A) erred in condoning losses upto 1% in the absence of any special circumstances for the same. - CGOVT

View Source

← Previous Next →

Condonable limit for the petroleum products - losses upto 1% - ...

Commissioner (Appeals) erred by condoning petroleum product losses up to 1% without special circumstances.

July 6, 2013

Case Laws Central Excise CGOVT

You may also like:

Input Tax Credit - evaporation/handling losses of the petroleum products - There would be no ITC for tax paid on the goods specified in Schedule E when used or disposed...

Condonation of delay of 302 days in filing appeal - It is undisputed that it places a limitation on the extent to which the delay can be condoned by the Commissioner...

Right of department to file any appeal or cross-objections before the Commissioner (Appeals) against Refund order - the Department could neither have filed an appeal...

The case involves timeliness of appeal filed u/s 85(3A) of Finance Act, 1994 before Commissioner (Appeals-II) and refund claim. The Appellate Tribunal found that the...

Maintainability of appeal - time limitation - appeal filed before Commissioner (Appeals) after a delay of 11 months - More time has been taken by the department for...

Condonation of delay in filing appeal - The Commissioner (Appeals) can only condone the delay in filing an appeal if the same is barred by one month and the Commissioner...

Reversal of CENVAT Credit - clearance of LPG, which was produced as joint petroleum product with other dutiable petroleum product by chemical reaction/fraction of common...

Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against...

Delay of 1190 days in filing appeal against order u/s 143(1) was condoned. Appellant filed rectification petition u/s 154 against order u/s 143(1) which was pending...

Delay of 1154 days in filing appeal before Commissioner of Income Tax (Appeals) was not condoned as reasons given, such as leaving income tax matters in hands of...

Petroleum jelly variants meant for skin care are classifiable under CTH 3304 as cosmetics, not under CTH 2712 as petroleum jelly. Chapter 27 covers petroleum jelly per...

The High Court allowed the petition and held that the petitioner is entitled to exemption from payment of excise duty up to 1% on transit loss for petroleum products...

Clandestine Removal - Loss of quantity due to temperature variation - petroleum products - The demand is raised only because of the difference in quantity when the...

Forex loss - allowable business loss u/s 37(1) or not? - The assessee company has entered into transactions of buying and selling of forex and incurred a loss on the...

Condonation of delay in filing appeal u/s 35(1) - The power to condone the delay conferred upon the Commissioner (Appeals) ends if the appeal is preferred after 30 days...

Quick Updates: