Extended period of limitation - non payment of duty on crossing ...

Appellant's Duty Payment Demand and Penalty Confirmed for Exceeding SSI Exemption Limit Despite Compliance Claims.

August 5, 2014

Case Laws Central Excise AT

Extended period of limitation - non payment of duty on crossing the SSI exemption limit - Bonafide belief - the appellant did not submit details sought by the department and continued to drag the issue by prolonged correspondence - demand and penalty confirmed - AT

View Source

← Previous Next →

Extended period of limitation - non payment of duty on crossing ...

Appellant's Duty Payment Demand and Penalty Confirmed for Exceeding SSI Exemption Limit Despite Compliance Claims.

August 5, 2014

Case Laws Central Excise AT

You may also like:

SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central...

CESTAT determined appellant's appeal was allowed. The Tribunal ruled the demand for central excise duty was time-barred as mere non-payment of duties cannot justify...

Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in misclassifying goods from a specific country...

The case pertains to the clandestine removal of fireworks, denial of SSI exemption, and clubbing of clearances by the department. The key points are: The allegation that...

Default in the payment of Central Excise Duty - Undisputedly appellants have discharged the duty as demanded in the show cause notice and confirmed against them for the...

100% EOU - demand of duty - grey fabrics manufactured cleared to DTA units - appellant obtained raw materials duty free i.e. without payment of duty removed...

Demand of duty u/s 11D of the Central Excise Act 1944 - SSI units - price is inclusive of duty of excise - Since the appellant has not collected the Excise duty from the...

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

The case pertains to the determination of whether the process undertaken by the appellant, a job worker, amounts to manufacture and the consequent duty liability. It was...

Duty demand of Rs.15,19,610/- confirmed. Original demand of Rs.2,54,01,776/- not accepted. Appellant failed to counter Commissioner's observations on Annexures II, III,...

Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty...

SSI Exemption - Use of brand name - The investigation has established beyond doubt that the appellants have been engaged in the manufacture of wall putty, decorative...

SSI Exemption - Wrong Valuation - appellants exceeded the SSI exemption limit prescribed under Notification No.8/2003-CE, dated 01.03.2003 - Demand set aside as beyond...

Recovery u/s 11D of CEA - during the exemption limit, the same price was charged towards the sale of the goods, but during the exemption limit, the appellant have not...

CESTAT examined service tax recovery with interest and penalties concerning insurance commission, finance payouts, and MUL incentives. The appellant had already paid...

Quick Updates: