Penalty u/s 11AC - Section 11AC of Central Excise Act is not ...

Central Excise

December 31, 2013

Penalty u/s 11AC - Section 11AC of Central Excise Act is not applicable to every case of non-payment or short-payment of duty - Conditions mentioned in Section 11AC should exist for imposition of penalty thereunder - AT

View Source

← Previous Next →

Penalty u/s 11AC - Section 11AC of Central Excise Act is not ...

Central Excise

December 31, 2013

You may also like:

Issue of SCN and payment of penalty - Clarification regarding the provisions of Section 73, 76 and 78 of the Finance Act, 1994 and Section 11AC of the Central Excise Act, 1944

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 -...

Proof of malafide is an essential requisite for imposition of penalty under Rule 15(2) read with Section 11AC of Central Excise Act - AT

Mandatory penalty u/s 11AC - if there is no intent to evade payment of duty, no penalty u/s 11AC - HC

Levy of penalty - mandatory penalty u/s 11AC - where demand beyond the normal period of limitation has been dropped there is no case for levy of penalty u/s 11AC - AT

Levy of penalty u/s 11AC of Central Excise Act, 1944 - duty liability from January 2009 onwards was being discharged on lower values by applying appropriate rate of duty...

Denial of refund claim - Unjust enrichment - When the provisions of Central Excise are not applicable in that case bar of unjust enrichment is also not applicable - AT

Penalty u/s 11AC - any presumption, howsoever strong, cannot take the place of an evidence - The ingredients as contained in Section 11AC of Central Excise Act, 1944 are...

No accounting of non cenvatable goods – there is no provision for maintaining account of non-cenvatable inputs in the Central Excise Rules - no penalty - AT

Non obtaining of Central Excise registration on reaching full exemption limit of Rs. One Crore -Penalty confirmed - AT

Quick Updates: