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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Determination of duty u/s 11A (2) before demanding interest ...

Central Excise

November 23, 2013

Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

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  3. Issuance of Show cause notice beyond normal period of Limitation – recovery of interest on late payment of duty - when no suppression of facts no demand beyond one year - HC

  4. Demand of interest - the demand of interest which is beyond the period of one year from the date of issuance of show-cause notice is unsustainable - AT

  5. Issuance of show cause notice u/s 11A(1) and determination of duty u/s 11A(2) are the main ingredients in order to demand interest and penalty under Section 11AB and...

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  7. Validity of show cause notice - duty along with interest was paid before issuance of SCN - neither show cause should have been issued nor any charges of the show cause...

  8. Payment of service tax before issuance of SCN - There is no bar to issuance of a show-cause notice for imposing a penalty. - AT

  9. Penalty - service tax was actually deposited alongwith interest even before the issuance of show cause notice - no justification for imposition of penalty - AT

  10. Penalty u/s 76, 77, and 78 - service tax with interest deposited before issuance of show cause notice - import of services - Stay granted - AT

 

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