Merely because during the period in question the appellant was ...

Central Excise

July 16, 2014

Merely because during the period in question the appellant was indulging in clandestine activities, would not ‘ipso facto’ lead to establish that they have been indulging in such activities even during the past period - AT

View Source

← Previous Next →

Merely because during the period in question the appellant was ...

Central Excise

July 16, 2014

You may also like:

Addition u/s 41(1) - Although, enforcement of a debt being barred by limitation does not ipso facto lead to the conclusion that there is cessation or remission of liability - HC

100% EOU - Clandestine removal - illicit clearance of imported yarn and indigenous Yarn - detection of shortages at the time of the visit of the officers - The Appellant...

Exemption u/s 11 - Lease transactions - Merely because the other charitable trust guilty property for accommodation of the person covered under section 13(3) of the Act,...

Deduction u/s 80-O - royalties, etc. - Merely for having a contract with a foreign enterprise and mere earning foreign exchange does not ipso facto lead to the...

Penalty u/s 271(1)(c) - Merely because an addition is made by disbelieving her capacity to lend the loan.Such a fact, ipso facto, does not lead to the levy of penalty.

Penalty levied u/s 271(1)(c) - merely on the basis of additions, AO would not ipso facto lead to the conclusion that the assessee has concealed the particulars of income...

Sale/purchase of shares - capital gains - Merely because the assessment of speculation profit is as per the provision contained u/s 43(5) would not lead to ipso facto...

Mere fact that the assessee has also quickly sold shares in some instances within the short interval would not ipso facto lead to a conclusion that the assessee was a...

Franchise Service – manufacturing activity - Merely because words 'franchise' and 'franchisee' have been used in agreement does not ipso facto mean that as per that...

Imposition of penalty - Clandestine removal of goods - Merely because he was the General Manager for a limited period, cannot make him liable to penalty under Rule 209A...

Clandestine removal - allegations based on inquiries made in the third party’s documents of Commission Agent and transporters cannot lead to the fact of clandestine...

Registration u/s 12AA - Gujarat Cricket Association[GCA] - Merely because an activity is performed in an organized manner, that alone, will not make such activities as...

Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a...

Benefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then feeding the processed raw material to the mother plant of HUL - The...

Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT...

Quick Updates: