Prima facie case has been made out by the appellant on the ...

Central Excise

April 15, 2014

Prima facie case has been made out by the appellant on the ground that the show-cause notice has been issued under a wrong Section and in the absence of issuance of show-cause notice invoking extended period u/s 11A, the demand could not have been sustained- AT

View Source

← Previous Next →

Prima facie case has been made out by the appellant on the ...

Central Excise

April 15, 2014

You may also like:

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

Fraudulent exports - Seeking to recover the drawback as well as seeking to impose penalties on all the noticees thereon - after about two years supplementary Show Cause...

Jurisdiction - Additional Director General of DRI was a proper officer or not - The Additional Director General of DRI not having, in the first instance, assessed and...

Principles of natural justice - request for cross examination of panch-witnesses and of departmental officers has been rejected - the allegations of Show Cause Notice...

Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the...

Validity of SCN - Jurisdiction - Proper officer to issue SCN - The entire proceedings initiated by officers of DRI in as much as by issuance of show cause notice under...

Principles of Natural Justice - The Assessee, fully being aware that the Constitutional Courts may not find easy time to dispose of such matters quickly, the proceedings...

Cancellation of petitioner's registration - The entire purpose of issuance of show-cause notice frustrated because the Superintendent of Taxes merely forwarded a printed...

Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

Validity of SCN - Department interpreted the remand order as a direction to issue SCN - The genesis of a litigation is the issuance of show cause notice. The intention...

Reopening of assessment u/s 147 - validity of second show cause notice - The subsequent issuance of the notice cannot be said to be dropping the earlier show cause...

Penalty - payment of service tax before issuance of show cause notice (SCN) - it is evident that he has paid the amount only after the issuance of show cause notice -...

Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020...

Quick Updates: